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- § 902 - Repealed.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