26 U.S.C. § 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

( 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 .)