7 results for "960"

Overview, definitions, and computational rules for determining foreign income taxes deemed paid under section 960(a), (b), and (d).

Foreign income taxes deemed paid under sections 960(a) and (d).

Foreign income taxes deemed paid under section 960(b).

Additional foreign tax credit in year of receipt of previously taxed earnings and profits.

Credit for taxable year of inclusion binding for taxable year of exclusion.

Overpayments resulting from increase in limitation for taxable year of exclusion.

Applicability dates.