26 U.S.C. § 903
Credit for taxes in lieu of income, etc., taxes
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 903, Credit for taxes in lieu of income, etc., taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462801
- Permanent ID
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Full text
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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Technical and Miscellaneous Revenue Act of 1988House: no recorded tallySenate: no recorded tally
- FSC Repeal and Extraterritorial Income Exclusion Act of 2000House: no recorded tallySenate: no recorded tally
- American Jobs Creation Act of 2004