#aai? ,,congress  #b;d ,session  ,s4    
#cbg  ,,an ,,act  ,to am5d ! ,int]nal   
,rev5ue ,code ( #aihf to d5y any =eign  
tax cr$it or d$uction ) respect to taxes
 paid or accru$ to ! ,russian ,f$]ation4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,h9d]+ ,oppressive ,nations f       
,obta9+ ,rev5ue ,act or ,,honor ,act4   
#b4 ,d5ial ( =eign tax cr$it ) respect  
to ! ,russian ,f$]ation  7a7 ,9 g5]al   
,section #ija7;j77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,c7
 ,special rule = ,russia  7i7 ,9 g5]al  
,?is subsection %all apply to ! ,russian
 ,f$]ation dur+ ! p]iod describ$ 9      
clause 7ii74  7ii7 ,p]iod ( application 
,! p]iod describ$ 9 ?is clause ) respect
 to any c\ntry is ! p]iod-- 7,i7 beg9n+ 
on ! date t is #cj days aft] ! date ( ! 
enactm5t ( ?is subp>agraph1 &  7,,ii7   
end+ on ! date on :i* ! resumption ( !  
application ( ! rates ( duty set =? 9   
column #a ( ! ,h>moniz$ ,t>iff ,s*$ule (
 ! ,unit$ ,/ates to products ( t c\ntry 

takes effect pursuant to section #d7;b7 
( ! ,susp5d+ ,normal ,trade ,relations )
 ,russia & ,bel>us ,act4  4  7b7        
,d$uction d5i$ ,section #ija7;j77#c7 (  
su* ,code is am5d$ by add+ at ! end !   
foll[+ new s5t5ce3 ,! prec$+ s5t5ce %all
 n apply to any tax ( any c\ntry to :i* 
p>agraph 7#b77;,c7 applies44  7c7       
,effective dates  7#a7 ,9 g5]al ,except 
z provid$ 9 p>agraph 7#b71 ! am5dm5ts   
made by ?is section %all take effect on 
! date ( ! enactm5t ( ?is ,act4  7#b7   
,d$uction limitation ,! am5dm5t made by 
subsection 7b7 %all apply to taxes paid 
or accru$ 7or deem$ paid or accru$ "u   
section #ifj ( ! ,int]nal ,rev5ue ,code 
( #aihf7 aft] ! date t is #ij days aft] 
! date ( ! enactm5t ( ?is ,act4  7#c7   
,nonapplication ( treaty rules ,?is     
section & ! am5dm5ts made by ?is section
 %all be appli$ )\t reg>d to any treaty 
obligation ( ! ,unit$ ,/ates4  ,pass$ ! 
,s5ate ,m>* #aj1 #bjbf4,secret>y