2017 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter N - Tax Based on Income From Sources Within or Without the United States
Part III - Income From Sources Without the United States
Subpart A - Foreign Tax Credit
Sec. 903 - Credit for taxes in lieu of income, etc., taxes
| 26 U.S.C. § 903 (2017) |
| §903. Credit for taxes in lieu of income, etc., taxes |
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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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(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.) |
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AMENDMENTS
2004—Pub. L. 108–357 substituted "164(a)" for "114, 164(a),". 2000—Pub. L. 106–519 substituted "114, 164(a)," for "164(a)". 1988—Pub. L. 100–647 substituted "this part" for "this subpart". 1964—Pub. L. 88–272 substituted "sections 164(a) and 275(a)" for "section 164(b)". EFFECTIVE DATE OF 2004 AMENDMENTAmendment by Pub. L. 108–357 applicable to transactions after Dec. 31, 2004, see section 101(c) of Pub. L. 108–357, set out as a note under section 56 of this title. EFFECTIVE DATE OF 2000 AMENDMENTAmendment by Pub. L. 106–519 applicable to transactions after Sept. 30, 2000, with special rules relating to existing foreign sales corporations, see section 5 of Pub. L. 106–519, set out as a note under section 56 of this title. EFFECTIVE DATE OF 1988 AMENDMENTAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1964 AMENDMENTAmendment by Pub. L. 88–272 applicable to taxable years beginning after Dec. 31, 1963, see section 207(c) of Pub. L. 88–272, set out as a note under section 164 of this title. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter N - Tax Based on Income From Sources Within or Without the United States PART III - INCOME FROM SOURCES WITHOUT THE UNITED STATES Subpart A - Foreign Tax Credit Sec. 903 - Credit for taxes in lieu of income, etc., taxes |
| section 903 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 78 Stat. 42 102 Stat. 3530 114 Stat. 2433 118 Stat. 1423 |
| Public Law 88-272, Public Law 99-514, Public Law 100-647, Public Law 106-519, Public Law 108-357 |
