Taxes of foreign countries and of possessions of United States.
Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation.
Credit for taxes in lieu of income, etc., taxes.
Limitation on credit.
Nonresident alien individuals and foreign corporations.
Special rules in case of foreign oil and gas income.
Reduction of credit for participation in or cooperation with an international boycott.
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.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.