Reduction of credit for participation in or cooperation with an international boycott

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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 credit which, but for this section, would be allowed under section 901 for the taxable year, multiplied by

(Added Pub. L. 94–455, title X, § 1061(a) , Oct. 4, 1976 , 90 Stat. 1649 ; amended Pub. L. 115–97, title I, § 14301(c)(28) , Dec. 22, 2017 , 131 Stat. 2224 .)

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