Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 902
[§902. Repealed. Pub. L. 115–97, title I, §14301(a), Dec. 22, 2017, 131 Stat. 2221]
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Nearby sections (25 sections)
- 884 · Branch profits tax
- 885 · Cross references
- 887 · Imposition of tax on gross transportation income of nonresident…
- 891 · Doubling of rates of tax on citizens and corporations of certain…
- 892 · Income of foreign governments and of international organizations
- 893 · Compensation of employees of foreign governments or international…
- 894 · Income affected by treaty
- 895 · Income derived by a foreign central bank of issue from…
- 896 · Adjustment of tax on nationals, residents, and corporations of…
- 897 · Disposition of investment in United States real property
- 898 · Taxable year of certain foreign corporations
- 901 · Taxes of foreign countries and of possessions of United States
- 902 · [§902. Repealed. Pub. L. 115–97, title I, §14301(a), Dec. 22,…
- 903 · Credit for taxes in lieu of income, etc., taxes
- 904 · Limitation on credit
- 905 · Applicable rules
- 906 · Nonresident alien individuals and foreign corporations
- 907 · Special rules in case of foreign oil and gas income
- 908 · Reduction of credit for participation in or cooperation with an…
- 909 · Suspension of taxes and credits until related income taken into…
- 911 · Citizens or residents of the United States living abroad
- 912 · Exemption for certain allowances
- 913 · [§913. Repealed. Pub. L. 97–34, title I, §112(a), Aug. 13, 1981,…
- 921 · [§§921 to 927. Repealed. Pub. L. 106–519, §2, Nov. 15, 2000, 114…
- 931 · Income from sources within Guam, American Samoa, or the Northern…