{"identifier":"/us/usc/t26/s903","title":26,"num":"\u00a7\u202f903.","heading":"Credit for taxes in lieu of income, etc., taxes","text":"\u00a7\u202f903.\nCredit for taxes in lieu of income, etc., taxes\nFor purposes of this part and of sections 164(a) and 275(a), the term \u201cincome, war profits, and excess profits taxes\u201d 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.","url":"https://projectusc.org/usc/t26/s903.html","content":[{"t":"sec","id":"/us/usc/t26/s903","children":[{"t":"num","text":"\u00a7\u202f903."},{"t":"heading","text":"Credit for taxes in lieu of income, etc., taxes"},{"t":"content","text":"\n","children":[{"t":"p","text":"For purposes of this part and of sections 164(a) and 275(a), the term \u201cincome, war profits, and excess profits taxes\u201d 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.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}