part

PART I—FOREIGN TAX CREDIT

4 synchronized publications in this branch.

Read the part overview · source discussion

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

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