There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter N - Tax Based on Income From Sources Within or Without the United States (Sections 861 - 1000)
Part III - Income From Sources Without the United States (Sections 901 - 989)
Subpart A - Foreign Tax Credit (Sections 901 - 909)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE 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 |
Contains | sections 901 to 909 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Sec. 901 - Taxes of foreign countries and of possessions of United States
- Sec. 902 - Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation
- Sec. 903 - Credit for taxes in lieu of income, etc., taxes
- Sec. 904 - Limitation on credit
- Sec. 905 - Applicable rules
- Sec. 906 - Nonresident alien individuals and foreign corporations
- Sec. 907 - Special rules in case of foreign oil and gas income
- Sec. 908 - Reduction of credit for participation in or cooperation with an international boycott
- Sec. 909 - Suspension of taxes and credits until related income taken into account
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