26 U.S.C. § 903 — Credit for taxes in lieu of income, etc., taxes
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 52 words · no verdicts yet
This section addresses credit for taxes in lieu of income, etc., taxes. It states the rules, powers, duties, limits, definitions, or procedures set out in the section.
For purposes of this part and of sections 164(a) and 275(a), the term “income, war profits, and excess profits taxes” must 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.
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.
Source credit: (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.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1964Amended · Pub. L. 88-272 · 78 Stat. 42
- 1988Amended · Pub. L. 100-647 · 102 Stat. 3530
- 2000Amended · Pub. L. 106-519 · 114 Stat. 2433
- 2004Amended · Pub. L. 108-357 · 118 Stat. 1423
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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