FEDERAL · 26 U.S.C. · Chapter Subchapter N—Tax Based on Income From Sources Within or Without the United States
Credit for taxes in lieu of income, etc., taxes
26 U.S.C. § 903
Title26 — Internal Revenue Code
ChapterSubchapter N—Tax Based on Income From Sources Within or Without the United States
PartSubpart A—Foreign Tax Credit
This text of 26 U.S.C. § 903 (Credit for taxes in lieu of income, etc., taxes) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 903.
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.
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Source Credit
History
(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.)
Editorial Notes
Editorial Notes
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)".
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Amendment 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 Amendment
Amendment 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 Amendment
Amendment 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 Amendment
Amendment 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.
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)".
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Amendment 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 Amendment
Amendment 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 Amendment
Amendment 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 Amendment
Amendment 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.
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Bluebook (online)
26 U.S.C. § 903, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/903.