Subpart A - Foreign Tax Credit
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Subpart A - Foreign Tax Credit
26 USC 901 - Taxes of foreign countries and of possessions of United States
26 USC 902 - Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation
26 USC 903 - Credit for taxes in lieu of income, etc., taxes
26 USC 904 - Limitation on credit
26 USC 905 - Applicable rules
26 USC 906 - Nonresident alien individuals and foreign corporations
26 USC 907 - Special rules in case of foreign oil and gas income
26 USC 908 - Reduction of credit for participation in or cooperation with an international boycott
‹ TITLE 26 - US CODE - PART III - INCOME FROM SOURCES WITHOUT THE UNITED STATES
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26 USC 901 - Taxes of foreign countries and of possessions of United States ›
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