26 U.S.C. § 27
Title 26
Chapter 1
Current through PL 116-220
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Last updated: March 30, 2026
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Sections in this chapter
- § 1
- § 2
- § 3
- § 4
- § 5
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- § 12
- § 15
- § 21
- § 22
- § 23
- § 24
- § 25
- § 25A
- § 25B
- § 25C
- § 25D
- § 26
- § 27
- § 28
- § 29
- § 30
- § 30A
- § 30B
- § 30C
- § 30D
- § 31
- § 32
- § 33
- § 34
- § 35
- § 36
- § 36A
- § 36B
- § 36C
- § 37
- § 38
- § 39
- § 40
- § 40A
- § 41
- § 42
- § 43
- § 44
- § 44A
- § 44B
- § 44C
- § 44D
- § 44E
- § 44F
- § 44G
- § 44H
- § 45
- § 45A
- § 45B
- § 45C
- § 45D
- § 45E
- § 45F
- § 45G
- § 45H
- § 45I
- § 45J
- § 45K
- § 45L
- § 45M
- § 45N
- § 45O
- § 45P
- § 45Q
- § 45R
- § 45S
- § 45T
- § 46
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- § 48
- § 48A
- § 48B
- § 48C
- § 48D
- § 49
- § 50
- § 50B
- § 51
- § 51A
- § 52
- § 53
- § 54
- § 54AA
- § 54F
- § 55
- § 56
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- § 59
- § 59A
- § 59B
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- § 103A
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- § 139B
- § 139C
- § 139D
- § 139E
- § 139F
- § 139G
- § 139H
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- § 179A
- § 179B
- § 179C
- § 179D
- § 179E
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- § 194A
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- § 198A
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- § 199A
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- § 245A
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- § 246A
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- § 261
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- § 263
- § 263A
- § 264
- § 265
- § 266
- § 267
- § 267A
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- § 269
- § 269A
- § 269B
- § 270
- § 271
- § 272
- § 273
- § 274
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- § 276
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- § 280
- § 280A
- § 280B
- § 280C
- § 280D
- § 280E
- § 280F
- § 280G
- § 280H
- § 281
- § 291
- § 301
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- § 311
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- § 316
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- § 331
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- § 336
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- § 341
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- § 346
- § 351
- § 354
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- § 356
- § 357
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- § 361
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- § 363
- § 367
- § 368
- § 372
- § 373
- § 374
- § 381
- § 382
- § 383
- § 384
- § 385
- § 386
- § 395
- § 401
- § 402
- § 402A
- § 403
- § 404
- § 404A
- § 405
- § 406
- § 407
- § 408
- § 408A
- § 409
- § 409A
- § 410
- § 411
- § 412
- § 413
- § 414
- § 415
- § 416
- § 417
- § 418D
- § 418E
- § 419
- § 419A
- § 420
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- § 422
- § 422A
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- § 424
- § 425
- § 430
- § 431
- § 432
- § 433
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- § 443
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- § 448
- § 451
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- § 453
- § 453A
- § 453B
- § 453C
- § 454
- § 455
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- § 457
- § 457A
- § 458
- § 460
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- § 464
- § 465
- § 466
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- § 468
- § 468A
- § 468B
- § 469
- § 470
- § 471
- § 472
- § 473
- § 474
- § 475
- § 481
- § 482
- § 483
- § 501
- § 502
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- § 511
- § 512
- § 513
- § 514
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- § 521
- § 522
- § 526
- § 527
- § 528
- § 529
- § 529A
- § 530
- § 531
- § 532
- § 533
- § 534
- § 535
- § 536
- § 537
- § 541
- § 542
- § 543
- § 544
- § 545
- § 546
- § 547
- § 558
- § 561
- § 562
- § 563
- § 564
- § 565
- § 581
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- § 591
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- § 601
- § 611
- § 612
- § 613
- § 613A
- § 614
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- § 621
- § 631
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- § 651
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- § 661
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- § 669
- § 671
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- § 681
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- § 685
- § 691
- § 692
- § 701
- § 702
- § 703
- § 704
- § 705
- § 706
- § 707
- § 708
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- § 721
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- § 731
- § 732
- § 733
- § 734
- § 735
- § 736
- § 737
- § 741
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- § 751
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- § 761
- § 777
- § 801
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- § 817A
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- § 831
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- § 841
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- § 851
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- § 853
- § 853A
- § 854
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- § 856
- § 857
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- § 859
- § 860
- § 860A
- § 860B
- § 860C
- § 860D
- § 860E
- § 860F
- § 860G
- § 860L
- § 861
- § 862
- § 863
- § 864
- § 865
- § 871
- § 872
- § 873
- § 874
- § 875
- § 876
- § 877
- § 877A
- § 878
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- § 881
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- § 887
- § 891
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- § 901
- § 902
- § 903
- § 904
- § 905
- § 906
- § 907
- § 908
- § 909
- § 911
- § 912
- § 913
- § 927
- § 931
- § 932
- § 933
- § 934
- § 934A
- § 935
- § 936
- § 937
- § 943
- § 951
- § 951A
- § 952
- § 953
- § 954
- § 955
- § 956
- § 956A
- § 957
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- § 1031
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- § 1051
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- § 1053
- § 1054
- § 1055
- § 1056
- § 1057
- § 1058
- § 1059
- § 1059A
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- § 1071
- § 1083
- § 1091
- § 1092
- § 1103
- § 1111
- § 1201
- § 1202
- § 1211
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- § 1221
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- § 1223
- § 1231
- § 1232B
- § 1233
- § 1234
- § 1234A
- § 1234B
- § 1235
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- § 1260
- § 1271
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- § 1274A
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- § 1385
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- § 1391
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- § 1393
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- § 1396
- § 1397
- § 1397A
- § 1397B
- § 1397C
- § 1397D
- § 1397E
- § 1397F
- § 1398
- § 1399
- § 1400C
- § 1400J
§ 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 1 So in original. Probably should be followed by a period.
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