United States Code Title 26 — Internal Revenue Code

§ 27. Taxes of foreign countries and possessions of the United States

§ 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 11  So in original. Probably should be followed by a period. So in original. Probably should be followed by a period.