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Revision as of 05:16, 30 August 2026

A credit is allowed for foreign income taxes paid or accrued. The finance is limited to that part of U.S. tax due to foreign source income. It is not refundable, but any excess credit the carried to other years to reduce tax.

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B) Interest earned, nevertheless paid, throughout a bond year, must be accrued at the end of the bond year and reported as taxable income for that calendar year in the fact that bond year ends.

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