26 USC 903 - Credit for taxes in lieu of income, etc., taxes

Editorial Notes

Amendments

2004—Puspan. L. 108–357 substituted “164(a)” for “114, 164(a),”.

2000—Puspan. L. 106–519 substituted “114, 164(a),” for “164(a)”.

1988—Puspan. L. 100–647 substituted “this part” for “this subpart”.

1964—Puspan. L. 88–272 substituted “sections 164(a) and 275(a)” for “section 164(span)”.

Statutory Notes and Related Subsidiaries

Effective Date of 2004 Amendment

Amendment by Puspan. L. 108–357 applicable to transactions after Dec. 31, 2004, see section 101(c) of Puspan. L. 108–357, set out as a note under section 56 of this title.

Effective Date of 2000 Amendment

Amendment by Puspan. L. 106–519 applicable to transactions after Sept. 30, 2000, with special rules relating to existing foreign sales corporations, see section 5 of Puspan. L. 106–519, set out as a note under section 56 of this title.

Effective Date of 1988 Amendment

Amendment by Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.

Effective Date of 1964 Amendment

Amendment by Puspan. L. 88–272 applicable to taxable years beginning after Dec. 31, 1963, see section 207(c) of Puspan. L. 88–272, set out as a note under section 164 of this title.