Treasury Regulations · 26 CFR
§ 1.901(j)-1. Denial of foreign tax credit with respect to certain foreign countries.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 901(j)
Cite as 26 CFR § 1.901(j)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 17, 2019 by T.D. 9882
- Issued under
- 26 U.S.C. § 901(j)
- Length
- 70 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
¶(b) Applicability date. This section applies to taxable years that end on or after December 4, 2018.
[T.D. 9882, 84 FR 69075, Dec. 17, 2019]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9882 (84 FR 69075)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Foreign tax credit
Nearby sections
- § 1.901-1 Allowance of credit for foreign income taxes.
- § 1.901-2 Income, war profits, or excess profits tax paid or accrued.
- § 1.901-2A Dual capacity taxpayers.
- § 1.901-3 Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.
- § 1.901(j)-1 Denial of foreign tax credit with respect to certain foreign countries.
- § 1.901(m)-1 Definitions.
- § 1.901(m)-2 Covered asset acquisitions and relevant foreign assets.
- § 1.901(m)-3 Disqualified tax amount and aggregate basis difference carryover.
- § 1.901(m)-4 Determination of basis difference.