26 USC 904
§ 904 - Limitation on credit
- § 904 - Limitation on credit
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter N— Tax Based on Income From Sources Within or Without the United States
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective and Termination Dates of 2010 Amendment
- Effective Date of 2009 Amendment
- Effective Date of 2007 Amendment
- Effective and Termination Dates of 2005 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2002 Amendment
- Effective Date of 2001 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1982 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1977 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1971 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1966 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1962 Amendment
- Effective Date of 1960 Amendment
- Effective Date of 1958 Amendment
- Savings Provision
- Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United States
- Plan Amendments Not Required Until January 1, 1989
- Limitation on Carryback of Foreign Tax Credits to Taxable Years Beginning Before 1987
- Coordination With Treaty Obligations
- Separate Application of Section 904 In Case of Income Covered by Transitional Rules
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