Removal of super tax references narrows Section 197 and substitutes income tax, simplifying statutory cross references. Amendment streamlines Section 197 by deleting references to super tax and 'total world income' and substituting income tax for 'super tax' in clause (b) of sub section (1); it omits 'and super tax' from sub section (2) and consolidates cross references in sub section (3) by replacing compound section citations with single section references and deleting an explicit subsection reference.