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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 515

Taxes of foreign countries and possessions of the United States

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

26 U.S.C. § 515 — Taxes of foreign countries and possessions of the United States

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 F - Exempt Organizations PART III - TAXATION OF BUSINESS INCOME OF CERTAIN EXEMPT ORGANIZATIONS Sec. 515 - Taxes of foreign countries and possessions of the United States From the U.S. Government Publishing Office, www.gpo.gov

§515. Taxes of foreign countries and possessions of the United States

The amount of taxes imposed by foreign countries and possessions of the United States shall be allowed as a credit against the tax of an organization subject to the tax imposed by section 511 to the extent provided in section 901; and in the case of the tax imposed by section 511, the term "taxable income" as used in section 901 shall be read as "unrelated business taxable income".

(Aug. 16, 1954, ch. 736, 68A Stat. 176.)

Source: uscode.house.gov — public domain Official Source ↗
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◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-1293D7
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 515
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
7ce6bb0045993079...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 515 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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← 26 U.S.C. § 514 26 U.S.C. § 521 →
Ch. 1 — NORMAL TAXES AND SURTAXES
26 U.S.C. § 126 U.S.C. § 226 U.S.C. § 326 U.S.C. § 426 U.S.C. § 526 U.S.C. § 1126 U.S.C. § 1226 U.S.C. § 1526 U.S.C. § 2126 U.S.C. § 2226 U.S.C. § 2326 U.S.C. § 2426 U.S.C. § 2526 U.S.C. § 25A26 U.S.C. § 25B26 U.S.C. § 25C26 U.S.C. § 25D26 U.S.C. § 25E26 U.S.C. § 2626 U.S.C. § 2726 U.S.C. § 2826 U.S.C. § 2926 U.S.C. § 3026 U.S.C. § 30A26 U.S.C. § 30B26 U.S.C. § 30C26 U.S.C. § 30D26 U.S.C. § 3126 U.S.C. § 3226 U.S.C. § 33
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boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 515