26 U.S. Code Part III, Subpart A - Foreign Tax Credit
prev | next
- § 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
- § 909. Suspension of taxes and credits until related income taken into account
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.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.