26 USC 902: Repealed. Pub. L. 115-97, title I, §14301(a), Dec. 22, 2017, 131 Stat. 2221
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26 USC 902: Repealed. Pub. L. 115-97, title I, §14301(a), Dec. 22, 2017, 131 Stat. 2221 Text contains those laws in effect on November 14, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART III-INCOME FROM SOURCES WITHOUT THE UNITED STATESSubpart A-Foreign Tax Credit
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[§902. Repealed. Pub. L. 115–97, title I, §14301(a), Dec. 22, 2017, 131 Stat. 2221 ]

Section, act Aug. 16, 1954, ch. 736, 68A Stat. 286 ; Pub. L. 86–780, §6(b)(2), Sept. 14, 1960, 74 Stat. 1016 ; Pub. L. 87–834, §9(a), Oct. 16, 1962, 76 Stat. 999 ; Pub. L. 91–684, §§1, 2, Jan. 12, 1971, 84 Stat. 2068 , 2069; Pub. L. 94–12, title VI, §602(c)(6), Mar. 29, 1975, 89 Stat. 59 ; Pub. L. 94–455, title X, §1033(a), Oct. 4, 1976, 90 Stat. 1626 ; Pub. L. 99–514, title XII, §1202(a), Oct. 22, 1986, 100 Stat. 2528 ; Pub. L. 100–647, title I, §1012(b)(1), (2), Nov. 10, 1988, 102 Stat. 3496 ; Pub. L. 105–34, title XI, §§1113(a), 1163(a), Aug. 5, 1997, 111 Stat. 970 , 987; Pub. L. 108–357, title IV, §405(a), Oct. 22, 2004, 118 Stat. 1498 , related to deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to taxable years of foreign corporations beginning after Dec. 31, 2017, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end, see section 14301(d) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 78 of this title.