{"identifier":"/us/usc/t26/s176","title":26,"num":"\u00a7\u202f176.","heading":"Payments with respect to employees of certain foreign corporations","text":"\u00a7\u202f176.\nPayments with respect to employees of certain foreign corporations\nIn 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(\nl","url":"https://projectusc.org/usc/t26/s176.html","content":[{"t":"sec","id":"/us/usc/t26/s176","children":[{"t":"num","text":"\u00a7\u202f176."},{"t":"heading","text":"Payments with respect to employees of certain foreign corporations"},{"t":"content","text":"\n","children":[{"t":"p","text":"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(","children":[{"t":"text","text":"l","tail":") 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."}],"tail":"\n"}]},{"t":"text","text":"\n"}]}]}