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. 736, 68A Stat. 287; Feb. 26, 1964, Pub. L. 88-272, title II, 207(b)(8), 78 Stat. 42; Nov. 10, 1988, Pub. L. 100-647, title I, 1012(v)(9), 102 Stat. 3530; Nov. 15, 2000, Pub. L. 106-519, Sec. 4(4); Oct. 22, 2004, Pub. L. 108-357, title I, Sec.
101(b)(7), 118 Stat. 1418.)
BACKGROUND NOTES
AMENDMENTS
2004 - Pub. L. 108-357, Sec. 101(b)(7), substituted “164(a)” for “114, 164(a),”.
2000--Pub. L. 106-519 substituted “114, 164(a)” for “164(a)”.
1988--Pub. L. 100-647 substituted “this part” for “this subpart”.
1964--Pub. L. 88-272 substituted “sections 164(a) and 275(a)” for “section 164(b)”.
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Pub. L. 108-357, Sec. 101(b)(7), effective for transactions after December 31, 2004.
EFFECTIVE DATE OF 2000 AMENDMENT
Amendment by Pub. L. 106-519 generally effective for transactions after September 30, 2000.
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax
Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1964 AMENDMENT
Amendment by Pub. L. 88-272 applicable to taxable years beginning after Dec. 31, 1963, see section 207(c) of
Pub. L. 88-272, set out as a note under section 164 of this title.
