Sec. 903 Credit for taxes in lieu of income, etc., taxes

26 U.S.C. section 903, Credit for taxes in lieu of income, etc., taxes. IRC section 903 provides that, for purposes of the foreign tax credit and cross-referenced code sections, “income, war profits, and excess profits taxes” 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.