US Code - Subpart A: Foreign tax credit

Section 901 Taxes of foreign countries and of possessions of United States
Section 902 Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation
Section 903 Credit for taxes in lieu of income, etc., taxes
Section 904 Limitation on credit
Section 905 Applicable rules
Section 906 Nonresident alien individuals and foreign corporations
Section 907 Special rules in case of foreign oil and gas income
Section 908 Reduction of credit for participation in or cooperation with an international boycott

Income from sources without the united states

Earned income of citizens or residents of united states