FOREIGN TAX CREDIT

Section 1.901-1 - Allowance of credit for foreign income taxes
Section 1.901(j)-1 - Denial of foreign tax credit with respect to certain foreign countries
Section 1.901-2 - Income, war profits, or excess profits tax paid or accrued
Section 1.901-2A - Dual capacity taxpayers
Section 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit
Section 1.902-0 - Outline of regulations provisions for section 902
Section 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation
Section 1.902-2 - Treatment of deficits in post-1986 undistributed earnings and pre-1987 accumulated profits of a first- or lower-tier corporation for purposes of computing an amount of foreign taxes deemed paid under Section 1.902-1
Section 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of the foreign corporation beginning before January 1, 1987
Section 1.902-4 - Rules for distributions attributable to accumulated profits for taxable years in which a first-tier corporation was a less developed country corporation
Section 1.903-1 - Taxes in lieu of income taxes
Section 1.904(b)-0 - Outline of regulation provisions
Section 1.904(f)-0 - Outline of regulation provisions
Section 1.904(g)-0 - Outline of regulation provisions
Section 1.904(j)-0 - Outline of regulation provisions
Section 1.904-1 - Limitation on credit for foreign income taxes
Section 1.904(b)-1 - Special rules for capital gains and losses
Section 1.904(f)-1 - Overall foreign loss and the overall foreign loss account
Section 1.904(g)-1 - Overall domestic loss and the overall domestic loss account
Section 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation
Section 1.904-2 - Carryback and carryover of unused foreign tax
Section 1.904(f)-2 - Recapture of overall foreign losses
Section 1.904(g)-2 - Recapture of overall domestic losses
Section 1.904(b)-2 - Special rules for application of section 904(b) to alternative minimum tax foreign tax credit
Section 1.904-3 - Carryback and carryover of unused foreign tax by spouses making a joint return
Section 1.904(f)-3 - Allocation of net operating losses and net capital losses
Section 1.904(g)-3 - Ordering rules for the allocation of net operating losses, net capital losses, U.S. source losses, and separate limitation losses, and for the recapture of separate limitation losses, overall foreign losses, and overall domestic losses
Section 1.904(b)-3 - Disregard of certain dividends and deductions under section 904(b)(4)
Section 1.904(f)-4 - Recapture of foreign losses out of accumulation distributions from a foreign trust
Section 1.904-4 - Separate application of section 904 with respect to certain categories of income
Section 1.904-5 - Look-through rules as applied to controlled foreign corporations and other entities
Section 1.904(f)-5 - Special rules for recapture of overall foreign losses of a domestic trust
Section 1.904-6 - Allocation and apportionment of foreign income taxes
Section 1.904(f)-6 - Transitional rule for recapture of FORI and general limitation overall foreign losses incurred in taxable years beginning before January 1, 1983, from foreign source taxable income subject to the general limitation in taxable years beginning after December 31, 1982
Section 1.904-7 - Transition rules
Section 1.904(f)-7 - Separate limitation loss and the separate limitation loss account
Section 1.904(f)-8 - Recapture of separate limitation loss accounts
Section 1.904(f)-9 - 1.904(f)-11 - Reserved
Section 1.904(f)-12 - Transition rules
Section 1.905-1 - When credit for foreign income taxes may be taken
Section 1.905-2 - Conditions of allowance of credit
Section 1.905-3 - Adjustments to U.S. tax liability and to current earnings and profits as a result of a foreign tax redetermination
Section 1.905-4 - Notification of foreign tax redetermination
Section 1.905-5 - Foreign tax redeterminations of foreign corporations that relate to taxable years of the foreign corporation beginning before January 1, 2018
Section 1.907(a)-0 - Introduction (for taxable years beginning after December 31, 1982)
Section 1.907-0 - Outline of regulation provisions for section 907
Section 1.907(e)-1 - Reserved
Section 1.907(a)-1 - Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982)
Section 1.907(b)-1 - Reduction of creditable FORI taxes (for taxable years beginning after December 31, 1982)
Section 1.907(f)-1 - Carryback and carryover of credits disallowed by section 907(a) (for amounts carried between taxable years that each begin after December 31, 1982)
Section 1.904(i)-0 - Outline of regulation provisions
Section 1.904(i)-1 - Limitation on use of deconsolidation to avoid foreign tax credit limitations
Section 1.907(c)-1 - Definitions relating to FOGEI and FORI (for taxable years beginning after December 31, 1982)
Section 1.907(c)-2 - Section 907(c)(3) items (for taxable years beginning after December 31, 1982)
Section 1.907(c)-3 - FOGEI and FORI taxes (for taxable years beginning after December 31, 1982)
Section 1.907(d)-1 - Disregard of posted prices for purposes of chapter 1 of the Code (for taxable years beginning after December 31, 1982)
Section 1.901(m)-1 - Definitions
Section 1.901(m)-2 - Covered asset acquisitions and relevant foreign assets
Section 1.901(m)-3 - Disqualified tax amount and aggregate basis difference carryover
Section 1.901(m)-4 - Determination of basis difference
Section 1.901(m)-5 - Basis difference taken into account
Section 1.901(m)-6 - Successor rules
Section 1.901(m)-7 - De minimis rules
Section 1.901(m)-8 - Miscellaneous