foreign income tax
Defined in 2 places of the United States Code.
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.
Source
- 2010–present26 U.S.C. § 901Internal Revenue Code · Taxes of foreign countries and of possessions of United States · 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.
Source
- 2010–present26 U.S.C. § 909Internal Revenue Code · Suspension of taxes and credits until related income taken into account · under this chapter