active foreign business income
Defined in 1 place of the United States Code.
For purposes of clause (i), the term “active foreign business income” means gross income which—
(I) is derived from sources outside the United States (as determined under this subchapter), and
(II) is attributable to the active conduct of a trade or business in a foreign country or possession of the United States.
Source
- 2010–present26 U.S.C. § 871Internal Revenue Code · Tax on nonresident alien individuals · for purposes of this section