26 U.S.C. § 903

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

Official textInternal Revenue Code (Title 26 U.S.C.)uscode.house.govlast amended Oct 22, 2004

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.

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Cited by 15

26 CFR § 1.461-4 — Economic performance.
26 CFR § 1.901(m)-1 — Definitions.
26 CFR § 1.901-2 — Income, war profits, or excess profits tax paid or accrued.
26 CFR § 1.901-2A — Dual capacity taxpayers.
26 CFR § 1.902-1 — Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation.
26 CFR § 1.902-3 — Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of the foreign corporation beginning before January 1, 1987.
26 CFR § 1.903-1 — Taxes in lieu of income taxes.
26 CFR § 1.907(a)-1 — Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982).
26 CFR § 1.907(c)-3 — FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).
26 CFR § 1.909-1 — Definitions and special rules.
26 CFR § 1.986(a)-1 — Translation of foreign income taxes for purposes of the foreign tax credit.
26 CFR § 301.6311-2 — Payment by credit card and debit card.

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