uscode.io
U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter N
Part III
Subpart A
Night Mode
Subpart A: Foreign Tax Credit
Section 901: Taxes of foreign countries and of possessions of United States
[Section 902: Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221]
Section 903: Credit for taxes in lieu of income, etc., taxes
Section 904: Limitation on credit
Section 905: Applicable rules
Section 906: Nonresident alien individuals and foreign corporations
Section 907: Special rules in case of foreign oil and gas income
Section 908: Reduction of credit for participation in or cooperation with an international boycott
Section 909: Suspension of taxes and credits until related income taken into account