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Schedule J (Form 1118), Adjustments to Separate Limitation Income (Loss) Categories for Determining Numerators of Limitation Fractions, Year-End Recharacterization Balances, and Overall Foreign and Domestic Loss Account Balances

Corporations claiming foreign tax credit use this schedule to compute adjustments to separate limitation income (losses) and year-end account balances.

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Page Last Reviewed or Updated: 21-Sep-2016