Special rules in case of foreign oil and gas income
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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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the amount of the combined foreign oil and gas income for the taxable year,
(Added Pub. L. 94–12, title VI, § 601(a) , Mar. 29, 1975 , 89 Stat. 54 ; amended Pub. L. 94–455, title X , §§ 1031(b)(6), 1032(b), 1035(a), (b), (d)(1), (2), 1052(c)(4), Oct. 4, 1976 , 90 Stat. 1623 , 1626, 1630–1632, 1648; Pub. L. 95–600, title III, § 301(b)(14) , title VII, § 701(u)(8)(A), (B), Nov. 6, 1978 , 92 Stat. 2822 , 2916; Pub. L. 97–248, title II, § 211(a) –(c)(1), (d), Sept. 3, 1982 , 96 Stat. 448–450 ; Pub. L. 100–647, title I, § 1012(g)(6) , Nov. 10, 1988 , 102 Stat. 3501 ; Pub. L. 101–508, title XI, § 11801(a)(32) , Nov. 5, 1990 , 104 Stat. 1388–521 ; Pub. L. 103–66, title XIII, § 13235(a)(1) , Aug. 10, 1993 , 107 Stat. 504 ; Pub. L. 104–188, title I, § 1704(t)(36) , Aug. 20, 1996 , 110 Stat. 1889 ; Pub. L. 108–357, title IV, § 417(b) , Oct. 22, 2004 , 118 Stat. 1512 ; Pub. L. 110–343, div. B, title IV, § 402(a) –(c), Oct. 3, 2008 , 122 Stat. 3852 , 3854; Pub. L. 113–295, div. A, title II, § 210(e) , Dec. 19, 2014 , 128 Stat. 4031 ; Pub. L. 115–97, title I, § 14301(c)(24) –(27), Dec. 22, 2017 , 131 Stat. 2223 , 2224; Pub. L. 115–141, div. U, title IV, § 401(a)(158) , (159), Mar. 23, 2018 , 132 Stat. 1191 .)
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