26 USC Subtitle A, CHAPTER 1, Subchapter N, PART III, Subpart A: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART III-INCOME FROM SOURCES WITHOUT THE UNITED STATESSubpart A-Foreign Tax Credit

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Subpart A-Foreign Tax Credit

Sec.

901.

Taxes of foreign countries and of possessions of United States.

[902.

Repealed.]

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.

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.