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Subpart A—Foreign Tax Credit (Sections 901 – 909)
Subpart A—Foreign Tax Credit (Sections 901 – 909)
§ 901. Taxes of foreign countries and of possessions of United States
[§ 902. Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221]
§ 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
§ 909. Suspension of taxes and credits until related income taken into account