26 U.S.C. § 903 : US Code - Section 903: Credit for taxes in lieu of income, etc., taxes

Search 26 U.S.C. § 903 : US Code - Section 903: Credit for taxes in lieu of income, etc., taxes

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.