Current through Pub. L. 119-100Open in workspace

§ 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

(Aug. 16, 1954, ch. 736, 68A Stat. 13, § 33; Pub. L. 94–455, title X, § 1051(a), Oct. 4, 1976, 90 Stat. 1643; renumbered § 27, Pub. L. 98–369, div. A, title IV, § 471(c), July 18, 1984, 98 Stat. 826; Pub. L. 115–141, div. U, title IV, § 401(d)(1)(A), Mar. 23, 2018, 132 Stat. 1206.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 27

Source: decipher.legal/usc/26/27 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)