26 USC 78
§ 78 - Gross up for deemed paid foreign tax credit
- § 78 - Gross up for deemed paid foreign tax credit
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter B— Computation of Taxable Income
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 1976 Amendment
- Effective Date
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