§ 27. Taxes of foreign countries and possessions of the United States
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/usc/title-26/section-27A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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
(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.)
Connections19 cite this · traces to 5
Cited by 19 sections · top 14
public-private-law
U.S. Code
- § 48Energy credit
- § 861Income from sources within the United States
- § 904Limitation on credit
- § 931Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- § 243Dividends received by corporations
- § 6091Place for filing returns or other documents
- § 1504Definitions
- § 901Taxes of foreign countries and of possessions of United States
- § 246Rules applying to deductions for dividends received
- § 33Tax withheld at source on nonresident aliens and foreign corporations
statutes-at-large
Traces to 5 documents
public-private-law
14 references not yet in our index
- 1
- Aug. 16, 1954, ch. 736
- 68A Stat. 13
- Pub. L. 94–455, title X, § 1051(a)
- 90 Stat. 1643
- Pub. L. 98–369, div. A, title IV, § 471(c)
- 98 Stat. 826
- 132 Stat. 1206
- Pub. L. 98–369, § 471(c)
- Pub. L. 94–455
- Pub. L. 94–455, title X, § 1051(i)
- 90 Stat. 1647
- Pub. L. 99–514, § 2
- 100 Stat. 2095
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§ 27
Taxes of foreign countries and possessions of the United States
U.S.C.×10
Stat.×6
Pub. L.×3
Cite1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 13
Pub. L.Pub. L. 94–455, title X, § 1051(a)
Stat.90 Stat. 1643
Cites 19 · showing 10Cited by 19 across 3 sources