{"data":{"id":"us/26-u.s.c.-903","jurisdiction":"us","citation":"26 U.S.C. § 903","heading":"Credit for taxes in lieu of income, etc., taxes","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"591b7a995475df67b218bc499a48e765e2a0c940afb9a5e3acd4f0b4614615c2","source_id":"us","stale":true,"prev":"us/26-u.s.c.-902","next":"us/26-u.s.c.-904"},"notice":"GroundRules: Original legal text. Not legal advice."}