{"data":{"id":"us/26-u.s.c.-27","jurisdiction":"us","citation":"26 U.S.C. § 27","heading":"Taxes of foreign countries and possessions of the United States","body":"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","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"7148daf3e536c8a970bc872eb30f19298e0f2090af40e2256023184ad748e80b","source_id":"us","stale":false,"prev":"us/26-u.s.c.-26","next":"us/26-u.s.c.-28"},"notice":"GroundRules: Original legal text. Not legal advice."}