Section 275(a)(4) and section 78 shall not apply to any amount of taxes denied credit under subsection (a).
26 U.S. Code § 908. Reduction of credit for participation in or cooperation with an international boycott
2017—Subsec. (a). Pub. L. 115–97 struck out “902 or” after “or under section” in introductory provisions.
Amendment by Pub. L. 115–97 applicable to taxable years of foreign corporations beginning after Dec. 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end, see section 14301(d) of Pub. L. 115–97, set out as a note under section 78 of this title.