Foreign Tax Credit

Foreign Tax Credit

In Legislation

Foreign Tax Credit in the U.S. Code: Title 26, Subtitle A, Chapter 1, Subchapter N, Part III, Subpart A

The current, permanent, in-force federal laws regulating foreign tax credit are compiled in the United States Code under Title 26, Subtitle A, Chapter 1, Subchapter N, Part III, Subpart A. It constitutes “prima facie” evidence of statutes relating to Income Taxes (including foreign tax credit) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Taxation and Tax Liability and Liability of the US Code, including foreign tax credit) by chapter and subchapter.