For purposes of this part and of sections
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.
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.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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