creditable foreign taxes

(A)The term “creditable foreign taxes” means, with respect to any distribution, any withholding tax imposed with respect to such distribution, but only if the taxpayer chooses the benefits of section 901 and such taxes are creditable under section 901 (determined without regard to paragraph (1)(C)(ii)).


26 USC § 1291(g)(2)(A)

Scoping language

None: Default is title Scope
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