§906. Nonresident alien individuals and foreign corporations — Inbound Citations
26 U.S.C. § 906
Cited by 6 provisions in release 119-102.
Citations to 26 U.S.C. § 906 as a whole
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The taxes imposed by foreign countries or possessions of the United States shall be allowed as a credit against the tax of a domestic insurance company subject to the tax imposed by section 801 or 831, to the extent provided in the case of a domestic corporation in section 901 (relating to foreign tax credit). For purposes of the preceding sentence (and for purposes of applying section 906 with respect to a foreign corporation subject to tax under this subchapter), the term “taxable income” as used in section 904 means—
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(c) Except as provided in section 906, a nonresident alien individual shall not be allowed the credits against the tax for taxes of foreign countries and possessions of the United States allowed by section 901.
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(3) Except as provided by section 906, foreign corporations shall not be allowed the credit against the tax for taxes of foreign countries and possessions of the United States allowed by section 901.
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(4) In the case of any nonresident alien individual not described in section 876 and in the case of any foreign corporation, the amount determined pursuant to section 906; and
Citations to §906(b)(1)
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(c) For rule that certain foreign taxes are not to be taken into account in determining deduction or credit, see section 906(b)(1).
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(4) For rule that certain foreign taxes are not to be taken into account in determining deduction or credit, see section 906(b)(1).