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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter N
  5. Part III
  6. Subpart A

Subpart A — Foreign Tax Credit (Sections 901 to 909)

Sec. 901. Taxes Of Foreign Countries And Of Possessions Of United States

Sec. 902. Deemed Paid Credit Where Domestic Corporation Owns 10 Percent Or More Of Voting Stock Of Foreign Corporation [Repealed]

Sec. 903. Credit For Taxes In Lieu Of Income, Etc., Taxes

Sec. 904. Limitation On Credit

Sec. 905. Applicable Rules

Sec. 906. Nonresident Alien Individuals And Foreign Corporations

Sec. 907. Special Rules In Case Of Foreign Oil And Gas Income

Sec. 908. Reduction Of Credit For Participation In Or Co-Operation With An International Boycott

Sec. 909. Suspension Of Taxes And Credits Until Related Income Taken Into Account