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§ 901. Taxes of foreign countries and of possessions of United States
§ 902. Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation
§ 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
Subpart A—Foreign Tax Credit
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