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.
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 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.
26 U.S.C. § 903 (2018)
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