26 U.S.C. § 515 : US Code - Section 515: Taxes of foreign countries and possessions of the United States

Search 26 U.S.C. § 515 : US Code - Section 515: Taxes of foreign countries and possessions of the United States

The amount of taxes imposed by foreign countries and possessions
of the United States shall be allowed as a credit against the tax
of an organization subject to the tax imposed by section 511 to the
extent provided in section 901; and in the case of the tax imposed
by section 511, the term "taxable income" as used in section 901
shall be read as "unrelated business taxable income".