foreign tax credit
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.901-1 Allowance of credit for foreign income taxes.
- § 1.901-2 Income, war profits, or excess profits tax paid or accrued.
- § 1.901-2A Dual capacity taxpayers.
- § 1.901-3 Reduction in amount of foreign taxes on foreign mineral income allowed as a…
- § 1.901(j)-1 Denial of foreign tax credit with respect to certain foreign countries.
- § 1.901(m)-1 Definitions.
- § 1.901(m)-2 Covered asset acquisitions and relevant foreign assets.
- § 1.901(m)-3 Disqualified tax amount and aggregate basis difference carryover.
- § 1.901(m)-4 Determination of basis difference.
- § 1.901(m)-5 Basis difference taken into account.
- § 1.901(m)-6 Successor rules.
- § 1.901(m)-7 De minimis rules.
- § 1.901(m)-8 Miscellaneous.
- § 1.902-0 Outline of regulations provisions for section 902.
- § 1.902-1 Credit for domestic corporate shareholder of a foreign corporation for…
- § 1.902-2 Treatment of deficits in post-1986 undistributed earnings and pre-1987…
- § 1.902-3 Credit for domestic corporate shareholder of a foreign corporation for…
- § 1.902-4 Rules for distributions attributable to accumulated profits for taxable years…
- § 1.903-1 Taxes in lieu of income taxes.
- § 1.904-1 Limitation on credit for foreign income taxes.
- § 1.904-2 Carryback and carryover of unused foreign tax.
- § 1.904-3 Carryback and carryover of unused foreign tax by spouses making a joint return.
- § 1.904-4 Separate application of section 904 with respect to certain categories of…
- § 1.904-5 Look-through rules as applied to controlled foreign corporations and other…
- § 1.904-6 Allocation and apportionment of foreign income taxes.
- § 1.904-7 Transition rules.
- § 1.904(b)-0 Outline of regulation provisions.
- § 1.904(b)-1 Special rules for capital gains and losses.
- § 1.904(b)-2 Special rules for application of section 904(b) to alternative minimum tax…
- § 1.904(b)-3 Disregard of certain dividends and deductions under section 904(b)(4).
- § 1.904(f)-0 Outline of regulation provisions.
- § 1.904(f)-1 Overall foreign loss and the overall foreign loss account.
- § 1.904(f)-2 Recapture of overall foreign losses.
- § 1.904(f)-3 Allocation of net operating losses and net capital losses.
- § 1.904(f)-4 Recapture of foreign losses out of accumulation distributions from a…
- § 1.904(f)-5 Special rules for recapture of overall foreign losses of a domestic trust.
- § 1.904(f)-6 Transitional rule for recapture of FORI and general limitation overall…
- § 1.904(f)-7 Separate limitation loss and the separate limitation loss account.
- § 1.904(f)-8 Recapture of separate limitation loss accounts.
- §§ 1.904(f)-9--1.904(f)-11 [Reserved]
- § 1.904(f)-12 Transition rules.
- § 1.904(g)-0 Outline of regulation provisions.
- § 1.904(g)-1 Overall domestic loss and the overall domestic loss account.
- § 1.904(g)-2 Recapture of overall domestic losses.
- § 1.904(g)-3 Ordering rules for the allocation of net operating losses, net capital…
- § 1.904(i)-0 Outline of regulation provisions.
- § 1.904(i)-1 Limitation on use of deconsolidation to avoid foreign tax credit limitations.
- § 1.904(j)-0 Outline of regulation provisions.
- § 1.904(j)-1 Certain individuals exempt from foreign tax credit limitation.
- § 1.905-1 When credit for foreign income taxes may be taken.
- § 1.905-2 Conditions of allowance of credit.
- § 1.905-3 Adjustments to U.S. tax liability and to current earnings and profits as a…
- § 1.905-4 Notification of foreign tax redetermination.
- § 1.905-5 Foreign tax redeterminations of foreign corporations that relate to taxable…
- § 1.907-0 Outline of regulation provisions for section 907.
- § 1.907(a)-0 Introduction (for taxable years beginning after December 31, 1982).
- § 1.907(a)-1 Reduction in taxes paid on FOGEI (for taxable years beginning after…
- § 1.907(b)-1 Reduction of creditable FORI taxes (for taxable years beginning after…
- § 1.907(c)-1 Definitions relating to FOGEI and FORI (for taxable years beginning after…
- § 1.907(c)-2 Section 907(c)(3) items (for taxable years beginning after December 31,…
- § 1.907(c)-3 FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).
- § 1.907(d)-1 Disregard of posted prices for purposes of chapter 1 of the Code (for…
- § 1.907(e)-1 [Reserved]
- § 1.907(f)-1 Carryback and carryover of credits disallowed by section 907(a) (for…
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