Current through Pub. L. 119-100Open in workspace

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

For purposes of this part and of sections and , 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 903

Source: decipher.legal/usc/26/903 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)