13 results for "901"

§ 1.901-1

Allowance of credit for foreign income taxes.

§ 1.901-2

Income, war profits, or excess profits tax paid or accrued.

§ 1.901-2A

Dual capacity taxpayers.

§ 1.901-3

Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

§ 1.901(j)-1

Denial of foreign tax credit with respect to certain foreign countries.

§ 1.901(m)-1

Definitions.

§ 1.901(m)-2

Covered asset acquisitions and relevant foreign assets.

§ 1.901(m)-3

Disqualified tax amount and aggregate basis difference carryover.

§ 1.901(m)-4

Determination of basis difference.

§ 1.901(m)-5

Basis difference taken into account.

§ 1.901(m)-6

Successor rules.

§ 1.901(m)-7

De minimis rules.

§ 1.901(m)-8

Miscellaneous.