Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 903
Credit for taxes in lieu of income, etc., taxes
Official textgovinfo.govlast amended
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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Nearby sections (25 sections)
- 885 · Cross references
- 887 · Imposition of tax on gross transportation income of nonresident…
- 891 · Doubling of rates of tax on citizens and corporations of certain…
- 892 · Income of foreign governments and of international organizations
- 893 · Compensation of employees of foreign governments or international…
- 894 · Income affected by treaty
- 895 · Income derived by a foreign central bank of issue from…
- 896 · Adjustment of tax on nationals, residents, and corporations of…
- 897 · Disposition of investment in United States real property
- 898 · Taxable year of certain foreign corporations
- 901 · Taxes of foreign countries and of possessions of United States
- 902 · [§902. Repealed. Pub. L. 115–97, title I, §14301(a), Dec. 22,…
- 903 · Credit for taxes in lieu of income, etc., taxes
- 904 · Limitation on credit
- 905 · Applicable rules
- 906 · Nonresident alien individuals and foreign corporations
- 907 · Special rules in case of foreign oil and gas income
- 908 · Reduction of credit for participation in or cooperation with an…
- 909 · Suspension of taxes and credits until related income taken into…
- 911 · Citizens or residents of the United States living abroad
- 912 · Exemption for certain allowances
- 913 · [§913. Repealed. Pub. L. 97–34, title I, §112(a), Aug. 13, 1981,…
- 921 · [§§921 to 927. Repealed. Pub. L. 106–519, §2, Nov. 15, 2000, 114…
- 931 · Income from sources within Guam, American Samoa, or the Northern…
- 932 · Coordination of United States and Virgin Islands income taxes