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Version du 24 août 2026 à 16:48


A credit is allowed for foreign income taxes paid or accrued. The financing is limited to that particular part of U.S. tax due to foreign source income. It isn't refundable, but any excess credit may be carried to other years to reduce tax.

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Copyright 2010 by RioneX IP Group LLC. All rights shy. This material may be freely copied and distributed subject to inclusion these copyright notice, author information and all the hyperlinks are kept complete.