CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter N— Tax Based on Income From Sources Within or Without the United States›PART III— INCOME FROM SOURCES WITHOUT THE UNITED STATES
Subpart A— Foreign Tax Credit
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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 Repealed.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…
- § 909. Suspension of taxes and credits until related income taken into account
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