Foreign Tax Credit | Midpage

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United States Code

Subpart A

Foreign Tax Credit

901Taxes of foreign countries and of possessions of United States 903Credit for taxes in lieu of income, etc., taxes 904Limitation on credit 905Applicable rules 906Nonresident alien individuals and foreign corporations 907Special rules in case of foreign oil and gas income 908Reduction of credit for participation in or cooperation with an international boycott 909Suspension of taxes and credits until related income taken into account