26 U.S.C. § 27
Taxes of foreign countries and possessions of the United States
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 1
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Cited by 17
- 26 CFR § 1.1411-1 — General rules.
- 26 CFR § 1.1502-2 — Computation of tax liability.
- 26 CFR § 1.1502-43 — Consolidated accumulated earnings tax.
- 26 CFR § 1.28-1 — Credit for clinical testing expenses for certain drugs for rare diseases or conditions.
- 26 CFR § 1.337(d)-2 — Loss limitation rules.
- 26 CFR § 1.469-3T — Passive activity credit (temporary).
- 26 CFR § 1.761-2 — Exclusion of certain unincorporated organizations from the application of all or part of subchapter K of chapter 1 of the Internal Revenue Code.
- 26 CFR § 1.932-1 — Coordination of United States and Virgin Islands income taxes.
- 26 CFR § 301.6722-1 — Failure to furnish correct payee statements.
- 26 U.S.C. § 108 — Income from discharge of indebtedness
- 26 U.S.C. § 1351 — Treatment of recoveries of foreign expropriation losses
- 26 U.S.C. § 26 — Limitation based on tax liability; definition of tax liability
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Nearby sections (25 sections)
- 21 · Expenses for household and dependent care services necessary for…
- 22 · Credit for the elderly and the permanently and totally disabled
- 23 · Adoption expenses
- 24 · Child tax credit
- 25 · Interest on certain home mortgages
- 25A · American Opportunity and Lifetime Learning credits
- 25B · Elective deferrals and IRA contributions by certain individuals
- 25C · Energy efficient home improvement credit
- 25D · Residential clean energy credit
- 25E · Previously-owned clean vehicles
- 25F · Qualified elementary and secondary education scholarships
- 26 · Limitation based on tax liability; definition of tax liability
- 27 · Taxes of foreign countries and possessions of the United States
- 28 · Renumbered § 45C
- 29 · Renumbered § 45K
- 30 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(2)(A), Dec.…
- 30A · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(1)(B), Mar.…
- 30B · Alternative motor vehicle credit
- 30C · Alternative fuel vehicle refueling property credit
- 30D · Clean vehicle credit
- 31 · Tax withheld on wages
- 32 · Earned income
- 33 · Tax withheld at source on nonresident aliens and foreign…
- 34 · Certain uses of gasoline and special fuels
- 35 · Health insurance costs of eligible individuals