# 26 U.S.C. § 906: Nonresident alien individuals and foreign corporations

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s906

## Section

- **Citation:** 26 U.S.C. § 906
- **Heading:** Nonresident alien individuals and foreign corporations
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** 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

## Text

A nonresident alien individual or a foreign corporation engaged in trade or business within the United States during the taxable year shall be allowed a credit under section 901 for the amount of any income, war profits, and excess profits taxes paid or accrued during the taxable year to any foreign country or possession of the United States with respect to income effectively connected with the conduct of a trade or business within the United States.

(Added Pub. L. 89–809, title I, § 106(a)(1) , Nov. 13, 1966 , 80 Stat. 1568 ; amended Pub. L. 98–369, div. A, title VIII, § 801(d)(3) , July 18, 1984 , 98 Stat. 996 ; Pub. L. 99–514, title XII, § 1241(c) , title XVIII, § 1876(d)(3), Oct. 22, 1986 , 100 Stat. 2580 , 2899; Pub. L. 100–647, title I, § 1012(q)(10) , Nov. 10, 1988 , 102 Stat. 3524 ; Pub. L. 110–172, § 11(g)(11) , Dec. 29, 2007 , 121 Stat. 2490 ; Pub. L. 115–97, title I, § 14301(c)(22) , (23), Dec. 22, 2017 , 131 Stat. 2223 .)

## Nearby sections

- [26 U.S.C. § 901 Taxes of foreign countries and of possessions of United States](https://www.frixlaw.com/law-library/statutes/usc_t26_s901.md)
- [26 U.S.C. § 902 Repealed. Pub. L. 115–97, title I, § 14301(a) , Dec. 22, 2017 , 131 Stat. 2221 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s902.md)
- [26 U.S.C. § 903 Credit for taxes in lieu of income, etc., taxes](https://www.frixlaw.com/law-library/statutes/usc_t26_s903.md)
- [26 U.S.C. § 904 Limitation on credit](https://www.frixlaw.com/law-library/statutes/usc_t26_s904.md)
- [26 U.S.C. § 905 Applicable rules](https://www.frixlaw.com/law-library/statutes/usc_t26_s905.md)
- [26 U.S.C. § 906 Nonresident alien individuals and foreign corporations](https://www.frixlaw.com/law-library/statutes/usc_t26_s906.md)
- [26 U.S.C. § 907 Special rules in case of foreign oil and gas income](https://www.frixlaw.com/law-library/statutes/usc_t26_s907.md)
- [26 U.S.C. § 908 Reduction of credit for participation in or cooperation with an international boycott](https://www.frixlaw.com/law-library/statutes/usc_t26_s908.md)
- [26 U.S.C. § 909 Suspension of taxes and credits until related income taken into account](https://www.frixlaw.com/law-library/statutes/usc_t26_s909.md)
- [26 U.S.C. § 911 Citizens or residents of the United States living abroad](https://www.frixlaw.com/law-library/statutes/usc_t26_s911.md)
- [26 U.S.C. § 912 Exemption for certain allowances](https://www.frixlaw.com/law-library/statutes/usc_t26_s912.md)
- [26 U.S.C. § 913 Repealed. Pub. L. 97–34, title I, § 112(a) , Aug. 13, 1981 , 95 Stat. 194 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s913.md)
- [26 U.S.C. § 921 to 927 Repealed. Pub. L. 106–519, § 2 , Nov. 15, 2000 , 114 Stat. 2423 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s921...927.md)
- [26 U.S.C. § 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands](https://www.frixlaw.com/law-library/statutes/usc_t26_s931.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s906. Check the current official text before relying on it. Not legal advice.