26 USC Subpart A
Foreign Tax Credit
October 30, 2020
§
901
Taxes of foreign countries and of possessions of United States
§
902
Repealed. Pub. L. 115–97, title I, §14301(a), Dec. 22, 2017, 131 Stat. 2221
§
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
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