26 U.S.C. § 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.
Notes of Decisions
Cited in 7
cases, 1936–2014 · leading case: Tax Analysts & Advocates v. Blumenthal, 566 F.2d 130 (D.C. Cir. 1977).
Tax Analysts & Advocates v. Blumenthal, 566 F.2d 130 (D.C. Cir. 1977). “26 U.S.C. § 903 provides that “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 .”
Albemarle Corp. & Subsidiaries v. United States, 118 Fed. Cl. 549 (Fed. Cl. 2014). “” 26 U.S.C. § 903 (2012). Section 904 of the Tax Code, “Limitation on credit” states in part: (a) Limitation.”
Texasgulf, Inc. v. United States, 17 Cl. Ct. 275 (Ct. Cl. 1989). “§ 901 (b) (1982), or taxes paid or accrued “in lieu of” such taxes, 26 U.S.C. § 903 (1982), are eligible for the credit.”
Allstate Ins. Co. v. The United States, 419 F.2d 409 (Ct. Cl. 1969). “26 U.S.C. § 903 (1964) reads as follows: “ § 903.”
Occidental Life Ins. v. United States, 250 F. Supp. 130 (S.D. Cal. 1965). “Title 26 U.S.C. § 903 . Credit for taxes in lieu of income, etc.”
United States v. Uhlmann Grain Co., 84 F.2d 901 (7th Cir. 1936). “§ 901 (4), now 26 U.S.C.A. §§ 903 , 921(b) (2), and § 900 note.”
F. S. Lewis & Co. v. United States, 102 F.2d 177 (7th Cir. 1939). “102 , 26 U.S.C.A. §§ 903 , 921(b)(2), of a series of transactions known on the Chicago Board of Trade where they occurred, as accommodation trades or position loans.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.