§ 902. Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221]
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/usc/title-26/section-902A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 286; Pub. L. 86–780, § 6(b)(2), Sept. 14, 1960, 74 Stat. 1016; Pub. L. 87–834, § 9(a), Oct. 16, 1962, 76 Stat. 999; Pub. L. 91–684, §§ 1, 2, Jan. 12, 1971, 84 Stat. 2068, 2069; Pub. L. 94–12, title VI, § 602(c)(6), Mar. 29, 1975, 89 Stat. 59; Pub. L. 94–455, title X, § 1033(a), Oct. 4, 1976, 90 Stat. 1626; Pub. L. 99–514, title XII, § 1202(a), Oct. 22, 1986, 100 Stat. 2528; Pub. L. 100–647, title I, § 1012(b)(1), (2), Nov. 10, 1988, 102 Stat. 3496;
Pub. L. 105–34, title XI, §§ 1113(a), 1163(a), Aug. 5, 1997, 111 Stat. 970, 987; Pub. L. 108–357, title IV, § 405(a), Oct. 22, 2004, 118 Stat. 1498, related to deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation.
Connections34 cite this · traces to 2
Cited by 34 sections · top 22
public-private-law
U.S. Code
- § 904Limitation on credit
- § 901Taxes of foreign countries and of possessions of United States
- § 78Gross up for deemed paid foreign tax credit
- § 6038Information reporting with respect to certain foreign corporations and partnerships
- § 960Deemed paid credit for subpart F inclusions
- § 1248Gain from certain sales or exchanges of stock in certain foreign corporations
- § 1293Current taxation of income from qualified electing funds
statutes-at-large
- Public Law 87–834
- Public Law 91–169to promote the safety of employees and travelers upon railroads by limiting the hours of service of employees thereon,” approved March 4, 1907
- Public Law 91–677
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 94–12To amend the Internal Revenue Code of 1954 to provide for a refund of 1874 individual income taxes, to increase the low income allowance and the percentage standard deduction, to provide a credit for personal exemptions and a credit for certain earned income, to increase the investment credit and th
- Public Law 105–32Waiving certain enrollment requirements with respect to two specified bills of the One Hundred Fifth Congress
- Public Law 115–97To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018
- Public Law 94–455To reform the tax laws of the United States
Traces to 2 documents
20 references not yet in our index
- act Aug. 16, 1954, ch. 736
- 68A Stat. 286
- Pub. L. 86–780, § 6(b)(2)
- 74 Stat. 1016
- Pub. L. 87–834, § 9(a)
- 76 Stat. 999
- Pub. L. 91–684
- 84 Stat. 2068
- Pub. L. 94–12, title VI, § 602(c)(6)
- 89 Stat. 59
- Pub. L. 94–455, title X, § 1033(a)
- 90 Stat. 1626
- Pub. L. 99–514, title XII, § 1202(a)
- 100 Stat. 2528
- Pub. L. 100–647, title I, § 1012(b)(1)
- 102 Stat. 3496
- Pub. L. 105–34, title XI
- 111 Stat. 970
- Pub. L. 108–357, title IV, § 405(a)
- 118 Stat. 1498
Citation graph
cites case law
§ 902
Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221]
Stat.×14
Fed. Reg.×12
U.S.C.×7
Pub. L.×1
Actact Aug. 16, 1954, ch. 736
Stat.68A Stat. 286
Pub. L.Pub. L. 86–780, § 6(b)(2)
Stat.74 Stat. 1016
Pub. L.Pub. L. 87–834, § 9(a)
Cites 22 · showing 7Cited by 34 across 4 sources