2021 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
Front Matter
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EDITORIAL NOTES
AMENDMENTS
2017—Pub. L. 115–97, title I, §14301(c)(38), Dec. 22, 2017, 131 Stat. 2225, struck out item 902 "Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation". 2010—Pub. L. 111–226, title II, §211(b), Aug. 10, 2010, 124 Stat. 2395, added item 909. 1986—Pub. L. 99–514, title XII, §1202(d), Oct. 22, 1986, 100 Stat. 2531, substituted "Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation" for "Credit for corporate stockholder in foreign corporation" in item 902. 1976—Pub. L. 94–455, title X, §1061(b), Oct. 4, 1976, 90 Stat. 1650, added item 908. 1975—Pub. L. 94–12, title VI, §601(c), Mar. 29, 1975, 89 Stat. 57, added item 907. 1966—Pub. L. 89–809, title I, §106(a)(2), Nov. 13, 1966, 80 Stat. 1569, added item 906. |
| United States Code, 2018 Edition, Supplement 3, 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 - Front Matter |
| 2021 |
| January 3, 2022 |
| No |
| standard |
| 80 Stat. 1569 89 Stat. 57 90 Stat. 1650 100 Stat. 2531 124 Stat. 2395 131 Stat. 2225 |
| Public Law 89-809, Public Law 94-12, Public Law 94-455, Public Law 99-514, Public Law 111-226, Public Law 115-97 |
