26 U.S.C. § 176
Payments with respect to employees of certain foreign corporations
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 176, Payments with respect to employees of certain foreign corporations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462264
- Permanent ID
ys:prov:462264@1- SHA-256
38d27813db8802ec685b5ee92b14e718bf3405f6afaf5b9f2bd5182fd301e620
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
In the case of a domestic corporation, there shall be allowed as a deduction amounts (to the extent not compensated for) paid or incurred pursuant to an agreement entered into under section 3121(l) with respect to services performed by United States citizens employed by foreign subsidiary corporations. Any reimbursement of any amount previously allowed as a deduction under this section shall be included in gross income for the taxable year in which received.
Legislative history
We haven't linked the enacting public law for this provision yet. That means it is missing from our records, not that no law enacted it.