26 USC § 902 - Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221]
---
identifier: "/us/usc/t26/s902"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 902 - Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "902"
section_name: "Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "N"
subchapter_name: "Tax Based on Income From Sources Within or Without the United States"
part_number: "III"
part_name: "INCOME FROM SOURCES WITHOUT THE UNITED STATES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 902. Repealed. Pub. L. 115–97, title I, § 14301(a), Dec. 22, 2017, 131 Stat. 2221]
Section, , ; , , ; , , ; , §§ 1, 2, , , 2069; , , ; , , ; , , ; , (2), , ; , §§ 1113(a), 1163(a), , , 987; , , , related to deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal applicable to taxable years of foreign corporations beginning after , and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end, see , set out as an Effective Date of 2017 Amendment note under .