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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 176

Payments with respect to employees of certain foreign corporations

Ch. 1 — NORMAL TAXES AND SURTAXES
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 1
Statutory Text

26 U.S.C. § 176 — Payments with respect to employees of certain foreign corporations

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART VI - ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS Sec. 176 - Payments with respect to employees of certain foreign corporations From the U.S. Government Publishing Office, www.gpo.gov

§176. Payments with respect to employees of certain foreign corporations

In the case of a domestic corporation, there shall be allowed as a deduction amounts (to the extent not compensated for) paid or incurred pursuant to an agreement entered into under section 3121(l) with respect to services performed by United States citizens employed by foreign subsidiary corporations. Any reimbursement of any amount previously allowed as a deduction under this section shall be included in gross income for the taxable year in which received.

(Added Sept. 1, 1954, ch. 1206, title II, §210(a), 68 Stat. 1096.)

Source: uscode.house.gov — public domain Official Source ↗
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BS-USC26-SEC-C09FF7
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Citation
26 U.S.C. § 176
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Federal — United States
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The statutory text of 26 U.S.C. § 176 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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