Amended 1976, 1984, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141 amended section generally. Prior to amendment, section consisted of subsecs. (a) and (b) relating to the foreign tax credit under section 901 and the tax credit under section 936, respectively.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 471(c), renumbered section 33 of this title as this section.
- 1976 Pub. L. 94-455 Pub. L. 94–455 designated existing provisions as subsec. (a) and added subsec. (b).
The amount of taxes imposed by foreign countries and possessions of the United States shall be allowed as a credit against the tax imposed by this chapter to the extent provided in section 901 [OLRC note: So in original. Probably should be followed by a period.]