The law › Title 26, Internal Revenue Code › Chapter 1
26 U.S.C. 78: Gross up for deemed paid foreign tax credit
Created in 1962 by Public Law 87-834. Changed by 2 later laws. 1 new law this Congress changed it.
- past change
- enacted this Congress
- proposed
This Congress
- H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed the section as a whole
How it got here
2017
- Pub. L. 115–97 amended section generally. Prior to amendment, text read as follows: "If a domestic corporation chooses to have the benefits of subpart A of part III of subchapter N (relating to foreign tax credit) for any taxable year, an amount equal to the taxes deemed to be paid by such corporat… Law text
1976
- Pub. L. 94–455 substituted "section 902(a)" for "section 902(a)(1)" and "section 960(a)(1)" for "section 960(a)(1)(C)".
Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.