Foreign Tax Credit

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Tax Based on Income From Sources Within or Without the United States
  7. INCOME FROM SOURCES WITHOUT THE UNITED STATES
  8. Foreign Tax Credit

Checkout our iOS App for a better way to browser and research.

Section
901

Taxes of foreign countries and of possessions of United States

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

Section
909

Suspension of taxes and credits until related income taken into account