# 26 U.S.C. § 903: Credit for taxes in lieu of income, etc., taxes

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s903

## Section

- **Citation:** 26 U.S.C. § 903
- **Heading:** Credit for taxes in lieu of income, etc., taxes
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—INTERNAL REVENUE CODE > Subtitle A—Income Taxes > CHAPTER 1—NORMAL TAXES AND SURTAXES > Subchapter N—Tax Based on Income From Sources Within or Without the United States > PART III—INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart A—Foreign Tax Credit

## 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.

( 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 .)

## Nearby sections

- [26 U.S.C. § 901 Taxes of foreign countries and of possessions of United States](https://www.frixlaw.com/law-library/statutes/usc_t26_s901.md)
- [26 U.S.C. § 902 Repealed. Pub. L. 115–97, title I, § 14301(a) , Dec. 22, 2017 , 131 Stat. 2221 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s902.md)
- [26 U.S.C. § 903 Credit for taxes in lieu of income, etc., taxes](https://www.frixlaw.com/law-library/statutes/usc_t26_s903.md)
- [26 U.S.C. § 904 Limitation on credit](https://www.frixlaw.com/law-library/statutes/usc_t26_s904.md)
- [26 U.S.C. § 905 Applicable rules](https://www.frixlaw.com/law-library/statutes/usc_t26_s905.md)
- [26 U.S.C. § 906 Nonresident alien individuals and foreign corporations](https://www.frixlaw.com/law-library/statutes/usc_t26_s906.md)
- [26 U.S.C. § 907 Special rules in case of foreign oil and gas income](https://www.frixlaw.com/law-library/statutes/usc_t26_s907.md)
- [26 U.S.C. § 908 Reduction of credit for participation in or cooperation with an international boycott](https://www.frixlaw.com/law-library/statutes/usc_t26_s908.md)
- [26 U.S.C. § 909 Suspension of taxes and credits until related income taken into account](https://www.frixlaw.com/law-library/statutes/usc_t26_s909.md)
- [26 U.S.C. § 911 Citizens or residents of the United States living abroad](https://www.frixlaw.com/law-library/statutes/usc_t26_s911.md)
- [26 U.S.C. § 912 Exemption for certain allowances](https://www.frixlaw.com/law-library/statutes/usc_t26_s912.md)
- [26 U.S.C. § 913 Repealed. Pub. L. 97–34, title I, § 112(a) , Aug. 13, 1981 , 95 Stat. 194 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s913.md)
- [26 U.S.C. § 921 to 927 Repealed. Pub. L. 106–519, § 2 , Nov. 15, 2000 , 114 Stat. 2423 ]](https://www.frixlaw.com/law-library/statutes/usc_t26_s921...927.md)
- [26 U.S.C. § 931 Income from sources within Guam, American Samoa, or the Northern Mariana Islands](https://www.frixlaw.com/law-library/statutes/usc_t26_s931.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s903. Check the current official text before relying on it. Not legal advice.