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Internal Revenue Code · 26 U.S.C.

Chapter 50. FOREIGN PROCUREMENT

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. § 5000C Imposition of tax on certain foreign procurement