26 USC 986
§ 986 - Determination of foreign taxes and foreign corporation’s earnings and profits
- § 986 - Determination of foreign taxes and foreign corporation’s earnings and profits
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter N— Tax Based on Income From Sources Within or Without the United States
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2004 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1988 Amendment
- Effective Date