El monto de las contribuciones sobre ingresos, beneficios de guerra y beneficios excesivos impuestas por los Estados Unidos, posesiones de los Estados Unidos y países extranjeros será concedido como crédito contra la contribución de una compañía de seguros doméstica sujeta a la contribución impuesta por las secs. 30501 o 30507 de este título, hasta el límite dispuesto en la sec. 30201 de este título para el caso de una corporación doméstica, y en tales casos “ingreso neto”, según se utiliza en dicha sección, significa el ingreso neto según se define en este subcapítulo.
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