§ 1.903-1 Taxes in lieu of income taxes.Prop. § 1.903-1 Proposed 2022 · Taxes in lieu of income taxes.
Amended 1964, 1988, 2000, 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357 substituted “164(a)” for “114, 164(a),”.
- 2000 Pub. L. 106-519 Pub. L. 106–519 substituted “114, 164(a),” for “164(a)”.
- 1988 Pub. L. 100-647 Pub. L. 100–647 substituted “this part” for “this subpart”.
- 1964 Pub. L. 88-272 Pub. L. 88–272 substituted “sections 164(a) and 275(a)” for “section 164(b)”.
Cases: F. W. Woolworth Co. v. Commissioner, 54 T.C. 1233 (1970)
Final rules 1
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.