Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 27
Taxes of foreign countries and possessions of the United States
Official textgovinfo.govlast amended
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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Nearby sections (25 sections)
- 15 · Effect of changes
- 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
- 26 · Limitation based on tax liability; definition of tax liability
- 27 · Taxes of foreign countries and possessions of the United States
- 28 · [§28. Renumbered §45C]
- 29 · [§29. Renumbered §45K]
- 30 · [§30. Repealed. Pub. L. 113–295, div. A, title II, §221(a)(2)(A),…
- 30A · [§30A. Repealed. Pub. L. 115–141, div. U, title IV,…
- 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