### Question
What does shared loss mean?


### Answer
**Shared loss** has the following meaning in *26 CFR § 1.909-2*:

> a loss of one entity for foreign tax purposes that, in connection with a foreign group relief or other loss-sharing regime, is taken into account by one or more other entities. 

#### Citation:
  - *26 CFR § 1.909-2*
  - Heading: **PART 1—INCOME TAXES (CONTINUED)**

