Subpart A — Foreign Tax Credit
- §901 Taxes of foreign countries and of possessions of United States
- §902 Repealed.
- §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 boycott
- §909 Suspension of taxes and credits until related income taken into account