Subpart A – Foreign Tax Credit

Foreign Tax Credit

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter N > Part III > Subpart A

Details

• Reference: Subpart A
• Legend: Foreign Tax Credit
• USCode Year: 2013

Provision Content

Amendments

2010—Pub. L. 111–226, title II, §211(b), Aug. 10, 2010, 124 Stat. 2395, added item 909.

1986—Pub. L. 99–514, title XII, §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, §1061(b), Oct. 4, 1976, 90 Stat. 1650, added item 908.

1975—Pub. L. 94–12, title VI, §601(c), Mar. 29, 1975, 89 Stat. 57, added item 907.

1966—Pub. L. 89–809, title I, §106(a)(2), Nov. 13, 1966, 80 Stat. 1569, added item 906.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-941 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-941, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-898 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-898, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-897 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-897, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

Part III – Income From Sources Without The United States in the Legal Encyclopedia: Liability

In this entry about Part III – Income From Sources Without The United States, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart A/Section 901 – Taxes of Foreign Countries and of Possessions of United States
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart A/Section 902 – Deemed Paid Credit Where Domestic Corporation Owns 10 Percent Or More of Voting Stock of Foreign Corporation
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart A/Section 903 – Credit For Taxes In Lieu of Income, Etc., Taxes
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart A/Section 904 – Limitation On Credit
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart A/Section 905 – Applicable Rules
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart A/Section 906 – Nonresident Alien Individuals and Foreign Corporations
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart A/Section 907 – Special Rules In Case of Foreign Oil and Gas Income
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart A/Section 908 – Reduction of Credit For Participation In Or Cooperation With An International Boycott
• Title 26/Subtitle A/Chapter 1/Subchapter N/Part III/Subpart A/Section 909 – Suspension of Taxes and Credits Until Related Income Taken Into Account