Notes on foreign tax credit : US Code - Notes

Search Notes on foreign tax credit : US Code - Notes

Sec.
901. Taxes of foreign countries and of possessions of
United States.
902. Deemed paid credit where domestic corporation owns 10
percent or more of voting stock of foreign
corporation.
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.

AMENDMENTS
1986 - Pub. L. 99-514, title XII, Sec. 1202(d), Oct. 22, 1986,
100 Stat. 2531, substituted "Deemed paid credit where domestic
corporation owns 10 percent or more of voting stock of foreign
corporation" for "Credit for corporate stockholder in foreign
corporation" in item 902.
1976 - Pub. L. 94-455, title X, Sec. 1061(b), Oct. 4, 1976, 90
Stat. 1650, added item 908.
1975 - Pub. L. 94-12, title VI, Sec. 601(c), Mar. 29, 1975, 89
Stat. 57, added item 907.
1966 - Pub. L. 89-809, title I, Sec. 106(a)(2), Nov. 13, 1966, 80
Stat. 1569, added item 906.