There Is a Newer Version
of
this Subpart
2018 U.S. 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
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| sections 901 to 909 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
- Table of Contents
- Front Matter
- Sec. 901 - Taxes of foreign countries and of possessions of United States
- Sec. 902 - Repealed. Pub. L. 115-97, title I, ยง14301(a), Dec. 22, 2017, 131 Stat. 2221
- 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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