26 U.S.C. § 176 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 176. Payments with respect to employees of certain foreign corporations

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.


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