Versions of 26 CFR 1.78-1 - Gross up for deemed paid foreign tax credit on LawServer 2024 26 CFR 1.78-1 – Gross up for deemed paid foreign tax credit 2023 26 CFR 1.78-1 – Gross up for deemed paid foreign tax credit. 2022 26 CFR 1.78-1 – Gross up for deemed paid foreign tax credit. 2021 26 CFR 1.78-1 – Gross up for deemed paid foreign tax credit. 2015 26 CFR 1.78-1 – Dividends received from certain foreign corporations by certain domestic corporations choosing the foreign tax credit 2014 26 CFR 1.78-1 – Dividends received from certain foreign corporations by certain domestic corporations choosing the foreign tax credit 2010 26 CFR 1.78-1 – Dividends received from certain foreign corporations by certain domestic corporations choosing the foreign tax credit 2009 26 CFR 1.78-1 – Dividends received from certain foreign corporations by certain domestic corporations choosing the foreign tax credit