26 U.S. Code § 903 - Credit for taxes in lieu of income, etc., taxes

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

(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.)
Amendments

2004—Pub. L. 108–357substituted “164(a)” for “114, 164(a),”.
2000—Pub. L. 106–519substituted “114, 164(a),” for “164(a)”.
1988—Pub. L. 100–647substituted “this part” for “this subpart”.
1964—Pub. L. 88–272substituted “sections 164 (a) and 275 (a)” for “section 164 (b)”.
Effective Date of 2004 Amendment

Amendment by Pub. L. 108–357applicable to transactions after Dec. 31, 2004, see section 101(c) ofPub. L. 108–357, set out as a note under section 56 of this title.
Effective Date of 2000 Amendment

Amendment by Pub. L. 106–519applicable to transactions after Sept. 30, 2000, with special rules relating to existing foreign sales corporations, see section 5 ofPub. L. 106–519, set out as a note under section 56 of this title.
Effective Date of 1988 Amendment

Amendment by Pub. L. 100–647effective, 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) ofPub. L. 100–647, set out as a note under section 1 of this title.
Effective Date of 1964 Amendment

Amendment by Pub. L. 88–272applicable to taxable years beginning after Dec. 31, 1963, see section 207(c) ofPub. L. 88–272, set out as a note under section 164 of this title.

Written determinations for this section

These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.

Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.

Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.

We truncate results at 20000 items. After that, you're on your own.

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.