# 26 U.S.C. § 909: Suspension of taxes and credits until related income taken into account

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s909

## Section

- **Citation:** 26 U.S.C. § 909
- **Heading:** Suspension of taxes and credits until related income taken into account
- **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

If there is a foreign tax credit splitting event with respect to a foreign income tax paid or accrued by the taxpayer, such tax shall not be taken into account for purposes of this title before the taxable year in which the related income is taken into account under this chapter by the taxpayer.

(Added Pub. L. 111–226, title II, § 211(a) , Aug. 10, 2010 , 124 Stat. 2394 ; amended Pub. L. 115–97, title I, § 14301(c)(29) , (30), Dec. 22, 2017 , 131 Stat. 2224 .)

## 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- [26 U.S.C. § 902 Repealed.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_s909. Check the current official text before relying on it. Not legal advice.