26 USC 908 - Reduction of credit for participation in or cooperation with an international boycott

U.S Code last checked for updates: Sep 27, 2025

§ 908.

Reduction of credit for participation in or cooperation with an international boycott

(a)

In general

(1)

the amount of the credit which, but for this section, would be allowed under section 901 for the taxable year, multiplied by

(2)

the international boycott factor (determined under section 999).

(b)

Application with sections 275(a)(4) and 78

(Added Pub. L. 94–455, title X, § 1061(a), Oct. 4, 1976, 90 Stat. 1649; amended Pub. L. 115–97, title I, § 14301(c)(28), Dec. 22, 2017, 131 Stat. 2224.)

cite as: 26 USC 908