foreign income tax
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 901 — for purposes of this section
For purposes of this section, the term “foreign income tax” means any income, war profits, or excess profits tax paid or accrued to any foreign country or to any possession of the United States.
26 U.S.C. § 909 — under this chapter
The term “foreign income tax” means any income, war profits, or excess profits tax paid or accrued to any foreign country or to any possession of the United States.