#innerdiv {
position: absolute; left: -80px; top: -130px;clip:rect(130px 1400px 1790px 0px);
}
</style>

<div id="outerdiv">
<div id="innerdiv" style="position: absolute; left: -40px; top: -142px; width: 1555px; height: 1770px"> 
<iframe width="1100" height="1770" src="http://www.tescom-ups.com/TR/kesintisiz-guc-kaynaklari.html" scrolling="no" frameborder="0"></iframe>
</div>
</div>
</html>