{"identifier":"/us/usc/t26/s515","title":26,"num":"\u00a7\u202f515.","heading":"Taxes of foreign countries and possessions of the United States","text":"\u00a7\u202f515.\nTaxes of foreign countries and possessions of the United States\nThe 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 \u201ctaxable income\u201d as used in section 901 shall be read as \u201cunrelated business taxable income\u201d.","url":"https://projectusc.org/usc/t26/s515.html","content":[{"t":"sec","id":"/us/usc/t26/s515","children":[{"t":"num","text":"\u00a7\u202f515."},{"t":"heading","text":"Taxes of foreign countries and possessions of the United States"},{"t":"content","text":"\n","children":[{"t":"p","text":"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 \u201ctaxable income\u201d as used in section 901 shall be read as \u201cunrelated business taxable income\u201d.","tail":"\n"}]},{"t":"text","text":"\n"}]}]}