Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 176: Payments with respect to employees of certain foreign corporations
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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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