Title 26Subpart
Subpart A—Foreign Tax Credit
Contents
- § 901. Taxes of foreign countries and of possessions of United States
- [§902. Repealed. Pub. L. 115–97, title I, §14301(a), Dec. 22, 2017, 131 Stat. 2221]
- § 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