Repealed. Pub. L. 115–97, title I, § 14301(a) , Dec. 22, 2017 , 131 Stat. 2221 ]
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Title 26—INTERNAL REVENUE CODE > Subtitle A—Income Taxes > CHAPTER 1—NORMAL TAXES AND SURTAXES > Subchapter N—Tax Based on Income From Sources Within or Without the United States > PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart A—Foreign Tax Credit
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