Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
36 lines
1.6 KiB
Markdown
36 lines
1.6 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 176"
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description: "Payments with respect to employees of certain foreign corporations"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "1"
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chapter_name: "NORMAL TAXES AND SURTAXES"
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section: "176"
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citation: "26 U.S.C. § 176"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s176"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "4380065c43ca88118f5ef1db8341582a9ce783b64c7cc9958285c80e860cd930"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "cc5345bef2a9a69f218ced05130eab09735b058a5eb8e3cda24bc966a71ae5b1"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 176 - Payments with respect to employees of certain foreign corporations
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## Text
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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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(Added Sept. 1, 1954, ch. 1206, title II, § 210(a), 68 Stat. 1096.)
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