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PART I—FOREIGN TAX CREDIT

3 synchronized publications in this branch.

• Sec. 70311. Modifications related to foreign tax credit limitation | Law as Amended · source discussion
• Sec. 70312. Modifications to determination of deemed paid credit for taxes properly attributable to tested income | Law as Amended · source discussion
• Sec. 70313. Sourcing certain income from the sale of inventory produced in the United States | Law as Amended · source discussion

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