US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 27: Taxes of foreign countries and possessions of the United States

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 1—NORMAL TAXES AND SURTAXES

The amount of taxes imposed by foreign countries and possessions of the United States shall be allowed as a credit against the tax imposed by this chapter to the extent provided in section 901

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