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. 73668A Stat. 287Pub. L. 88–272, title II, § 207(b)(8)78 Stat. 42Pub. L. 100–647, title I, § 1012(v)(9)102 Stat. 3530Pub. L. 106–519, § 4(4)114 Stat. 2433Pub. L. 108–357, title I, § 101(b)(7)118 Stat. 1423(, ; , , ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 108–3572004— substituted “164(a)” for “114, 164(a),”.
Pub. L. 106–5192000— substituted “114, 164(a),” for “164(a)”.
Pub. L. 100–6471988— substituted “this part” for “this subpart”.
Pub. L. 88–2721964— substituted “sections 164(a) and 275(a)” for “section 164(b)”.
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Pub. L. 108–357section 101(c) of Pub. L. 108–357section 56 of this titleAmendment by applicable to transactions after , see , set out as a note under .
Effective Date of 2000 Amendment
Pub. L. 106–519section 5 of Pub. L. 106–519section 56 of this titleAmendment by applicable to transactions after , with special rules relating to existing foreign sales corporations, see , set out as a note under .
Effective Date of 1988 Amendment
Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
Effective Date of 1964 Amendment
Pub. L. 88–272section 207(c) of Pub. L. 88–272section 164 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .