26-U.S.C.-515

§515 – Taxes of Foreign Countries and Possessions of The United States

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part III > Section 515

Details

• Reference: Section 515
• Legend: §515 – Taxes of Foreign Countries and Possessions of The United States
• USCode Year: 2013

Provision Content

The amount of taxes imposed by foreign countries and possessions of the United States shall be allowed as a credit against the tax of an organization subject to the tax imposed by section 511 to the extent provided in section 901; and in the case of the tax imposed by section 511, the term taxable income as used in section 901 shall be read as unrelated business taxable income.

(Aug. 16, 1954, ch. 736, 68A Stat. 176.)

U.S. Encyclopedia of Law Coverage

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