§ 903. Credit for taxes in lieu of income, etc., taxes

324 words·~1 min read·/usc/title-26/section-903

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For purposes of this part and of sections 164(a) and 275(a), the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits otherwise generally imposed by any foreign country or by any possession of the United States.

(Aug. 16, 1954, ch. 736, 68A Stat. 287; Pub. L. 88–272, title II, § 207(b)(8), Feb. 26, 1964, 78 Stat. 42; Pub. L. 100–647, title I, § 1012(v)(9), Nov. 10, 1988, 102 Stat. 3530; Pub. L. 106–519, § 4(4), Nov. 15, 2000, 114 Stat. 2433; Pub. L. 108–357, title I, § 101(b)(7), Oct. 22, 2004, 118 Stat. 1423.)

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Aug. 16, 1954, ch. 736
68A Stat. 287
Pub. L. 88–272, title II, § 207(b)(8)
78 Stat. 42
Pub. L. 100–647, title I, § 1012(v)(9)
102 Stat. 3530
Pub. L. 106–519, § 4(4)
114 Stat. 2433
Pub. L. 108–357, title I, § 101(b)(7)
118 Stat. 1423
Pub. L. 108–357
Pub. L. 106–519
Pub. L. 100–647
Pub. L. 88–272
section 101(c) of Pub. L. 108–357
section 5 of Pub. L. 106–519
Pub. L. 99–514
section 1019(a) of Pub. L. 100–647
section 207(c) of Pub. L. 88–272

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§ 903

Credit for taxes in lieu of income, etc., taxes

Stat.×4

U.S.C.§ 56

U.S.C.§ 1

U.S.C.§ 164

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 287

Pub. L.Pub. L. 88–272, title II, § 207(b)(8)

Stat.78 Stat. 42

Pub. L.Pub. L. 100–647, title I, § 1012(v)(9)

Cites 22 · showing 8Cited by 4 across 1 source