foreign income taxes
Defined in 3 places of the United States Code.
Except for purposes of determining the amount of the post-1986 foreign income taxes of a 3rd foreign corporation referred to in subsection (b)(2), the term “foreign income taxes” includes any such taxes deemed to be paid by the foreign corporation under this section.
Source
- 1994–199726 U.S.C. § 902Internal Revenue Code · Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation · for purposes of this subpart
Except for purposes of determining the amount of the post-1986 foreign income taxes of a sixth tier foreign corporation referred to in subsection (b)(2), the term “foreign income taxes” includes any such taxes deemed to be paid by the foreign corporation under this section.
Source
- 1997–present26 U.S.C. § 902Internal Revenue Code · Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation · for purposes of this subpart
For purposes of this subsection, the term “foreign income taxes” means any income, war profits, or excess profits taxes paid or accrued to any foreign country or to any possession of the United States.
Source
- 1997–present26 U.S.C. § 986Internal Revenue Code · Determination of foreign taxes and foreign corporations earnings and profits · in this section
The term “foreign income taxes” means any income, war profits, or excess profits taxes paid by the foreign corporation to any foreign country or possession of the United States.
Source
- 1994–present26 U.S.C. § 902Internal Revenue Code · Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation · for purposes of this subpart
The term “foreign income taxes” means taxes described in section 901 which are paid or accrued to foreign countries and to possessions of the United States.
Source
- 1997–present26 U.S.C. § 772Internal Revenue Code · Simplified flow-through · for purposes of this section