2016 US Code
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
Table of Contents

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Table of Contents
Sec.
901.Taxes of foreign countries and of possessions of United States.
902.Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation.
903.Credit for taxes in lieu of income, etc., taxes.
904.Limitation on credit.
905.Applicable rules.
906.Nonresident alien individuals and foreign corporations.
907.Special rules in case of foreign oil and gas income.
908.Reduction of credit for participation in or cooperation with an international boycott.
909.Suspension of taxes and credits until related income taken into account.

        

Publication Title United States Code, 2012 Edition, Supplement 4, 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
- Table Of Contents
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
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