creditable foreign taxes
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1291 — for purposes of this section (4 versions over time)
The term "creditable foreign taxes" means, with respect to any distribution, any withholding tax imposed with respect to such distribution, but only if the taxpayer chooses the benefits of section 901 and such taxes are creditable under section 901 (determined without regard to paragraph (1)(C)(ii)).
26 U.S.C. § 904 — in this section
The term “creditable foreign taxes” means any taxes for which a credit is allowable under section 901; except that such term shall not include any tax unless such tax is shown on a payee statement furnished to such individual.