Subpart A - FOREIGN TAX CREDIT
- Section 901 - Taxes of foreign countries and of possessions of United States
- Section 902 - Repealed
- Section 903 - Credit for taxes in lieu of income, etc., taxes
- Section 904 - Limitation on credit
- Section 905 - Applicable rules
- Section 906 - Nonresident alien individuals and foreign corporations
- Section 907 - Special rules in case of foreign oil and gas income
- Section 908 - Reduction of credit for participation in or cooperation with an international boycott
- Section 909 - Suspension of taxes and credits until related income taken into account