Statute · United States Code
26 U.S.C. § 903 — Credit for taxes in lieu of income, etc., taxes
26 U.S.C. § 903
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- commercial
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.
Citator
26 U.S.C. § 903 — Credit for taxes in lieu of income, etc., taxes is in force in the current edition of the Code, and nothing recorded condemns it.
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.