§2016. Recovery of taxes claimed as credit — Inbound Citations

Citations to 26 U.S.C. § 2016 as a whole

• 26 U.S.C. § 6501(c)(5)

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  (5) For special rules applicable in cases where the adjustment of certain taxes allowed as a credit against income taxes or estate taxes results in additional tax, see section 905(c) (relating to the foreign tax credit for income tax purposes) and section 2016 (relating to taxes of foreign countries, States, etc., claimed as credit against estate taxes).