30485

The amount of income, war profit, and excess profit taxes imposed by the United States, any possession of the United States, or any foreign country, shall be allowed as a credit against the tax of an organization subject to taxation under § 30481 of this title to the extent provided in § 30201 of this title, and in the case of the tax imposed by § 30481 of this title, the term 'normal tax net income' and the term 'net income' as used in § 30201 of this title shall be read as 'unrelated business net income'. History —Jan. 31, 2011, No. 1, § 1102.05, retroactive to Jan. 1, 2011.