U.S. Code
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Title 26
» Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— Tax Based on Income From Sources Within or Without the United States › Part PART III— INCOME FROM SOURCES WITHOUT THE UNITED STATES › Subpart Subpart A— Foreign Tax Credit
26 U.S.C. § 902
Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221]