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26 U.S.C. 901 - Taxes of foreign countries and of possessions of United States
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Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter N - Tax Based on Income From Sources Within or Without the United States PART III - INCOME FROM SOURCES WITHOUT THE UNITED STATES Subpart A - Foreign Tax Credit Sec. 901 - Taxes of foreign countries and of possessions of United States |
Contains | section 901 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 285; Pub. L. 86-780, §3(a), (b), Sept. 14, 1960, 74 Stat. 1013; Pub. L. 87-834, §§9(d)(3), 12(b)(1), Oct. 16, 1962, 76 Stat. 1001, 1031; Pub. L. 88-272, title II, §207(b)(7), Feb. 26, 1964, 78 Stat. 42; Pub. L. 89-384, §1(c)(2), Apr. 8, 1966, 80 Stat. 102; Pub. L. 89-809, title I, §106(a)(4), (5), (b)(1), (2), Nov. 13, 1966, 80 Stat. 1569; Pub. L. 91-172, title III, §301(b)(9), title V, §506(a), Dec. 30, 1969, 83 Stat. 585, 634; Pub. L. 92-178, title V, §502(b)(1), Dec. 10, 1971, 85 Stat. 549; Pub. L. 93-406, title II, §§2001(g)(2)(C), 2002(g)(3), 2005(c)(5), Sept. 2, 1974, 88 Stat. 957, 968, 991; Pub. L. 94-12, title VI, §601(b), Mar. 29, 1975, 89 Stat. 57; Pub. L. 94-455, title X, §§1031(b)(1), 1051(d), title XIX, §1901(b)(1)(H)(iii), (37)(A), Oct. 4, 1976, 90 Stat. 1622, 1645, 1791, 1803; Pub. L. 95-600, title VII, §701(u)(1)(A), (B), Nov. 6, 1978, 92 Stat. 2912; Pub. L. 97-248, title II, §201(d)(8)(A), formerly §201(c)(8)(A), §265(b)(2)(A)(iv), Sept. 3, 1982, 96 Stat. 420, 547, renumbered §201(d)(8)(A), Pub. L. 97-448, title III, §306(a)(1)(A)(i), Jan. 12, 1983, 96 Stat. 2400; Pub. L. 98-369, div. A, title IV, §474(r)(20), title VI, §612(e)(1), title VII, §713(c)(1)(C), title VIII, §801(d)(1), July 18, 1984, 98 Stat. 843, 912, 957, 995; Pub. L. 99-509, title VIII, §8041(a), Oct. 21, 1986, 100 Stat. 1962; Pub. L. 99-514, title I, §112(b)(3), title XII, §1204(a), title XVIII, §1876(p)(2), Oct. 22, 1986, 100 Stat. 2109, 2532, 2902; Pub. L. 100-203, title X, §10231(a), (b), Dec. 22, 1987, 101 Stat. 1330-418, 1330-419; Pub. L. 100-647, title I, §1012(j), title II, §2003(c)(1), Nov. 10, 1988, 102 Stat. 3512, 3598; Pub. L. 103-149, §4(b)(8)(A), Nov. 23, 1993, 107 Stat. 1505; Pub. L. 104-188, title I, §1904(b)(2), Aug. 20, 1996, 110 Stat. 1912; Pub. L. 105-34, title X, §1053(a), title XI, §1142(e)(4), Aug. 5, 1997, 111 Stat. 941, 983; Pub. L. 105-206, title VI, §6010(k)(3), July 22, 1998, 112 Stat. 815; Pub. L. 106-200, title VI, §601(a), May 18, 2000, 114 Stat. 305; Pub. L. 108-311, title IV, §406(g), Oct. 4, 2004, 118 Stat. 1190; Pub. L. 108-357, title IV, §405(b), title VIII, §832(a), (b), Oct. 22, 2004, 118 Stat. 1498, 1587, 1588; Pub. L. 109-135, title IV, §403(aa)(2), Dec. 21, 2005, 119 Stat. 2630; Pub. L. 110-172, §11(g)(9), Dec. 29, 2007, 121 Stat. 2490; Pub. L. 111-226, title II, §212(a), Aug. 10, 2010, 124 Stat. 2396. |
Statutes at Large References | 74 Stat. 1013 76 Stat. 1001 78 Stat. 42 80 Stat. 102, 1569 82 Stat. 1320 83 Stat. 585 85 Stat. 549 88 Stat. 957 89 Stat. 57 90 Stat. 1622 92 Stat. 2912 96 Stat. 420, 2400 98 Stat. 843 100 Stat. 1962, 2109, 2095 101 Stat. 1330-418 102 Stat. 3512 107 Stat. 1505 110 Stat. 1912 111 Stat. 941 112 Stat. 815 114 Stat. 305 118 Stat. 1190, 1498, 1588 119 Stat. 2630 121 Stat. 2490 124 Stat. 2396, 2398 |
Public Law References | Public Law 86-780, Public Law 87-834, Public Law 88-272, Public Law 89-384, Public Law 89-809, Public Law 90-269, Public Law 91-172, Public Law 92-178, Public Law 93-406, Public Law 93-460, Public Law 94-12, Public Law 94-455, Public Law 95-600, Public Law 97-248, Public Law 97-448, Public Law 98-369, Public Law 99-509, Public Law 99-514, Public Law 100-203, Public Law 100-647, Public Law 103-149, Public Law 104-188, Public Law 105-34, Public Law 105-206, Public Law 106-200, Public Law 108-311, Public Law 108-357, Public Law 109-135, Public Law 110-172, Public Law 111-226 |
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