Foreign Source Income, Gain, or Loss from The Disposition of an Asset | = | Total Ordinary Income, Gain, or Loss from the Disposition of an Asset | X | Allowed Depreciation Deductions Allocated and Apportioned to Foreign Source Income/Total Allowed Depreciation Deductions for the General Asset Account or for the Asset Disposed of (as applicable). |
Foreign Source Income, Gain, or Loss in a Separate Category | = | Foreign Source Income, Gain, or Loss from The Disposition of an Asset | X | Allowed Depreciation Deductions Allocated and Apportioned to a Separate Category/Total Allowed Depreciation Deductions and Apportioned to Foreign Source Income. |
26 C.F.R. §1.168(i)-1