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U.S Code last checked for updates: May 09, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter N
Part III
Subpart A
§ 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 Repealed.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
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