### Question
What does pre-2018 unused overall domestic loss mean?


### Answer
**Pre-2018 unused overall domestic loss** has the following meaning in *26 U.S.C. § 904*:

> any overall domestic loss which—


(i) arises in a qualified taxable year beginning before January 1, 2018, and


(ii) has not been used under paragraph (1) for any taxable year beginning before such date

#### Citation:
  - *26 U.S.C. § 904*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart A-Foreign Tax Credit**

