foreign trade income
Defined in 1 place of the United States Code.
The term “foreign trade income” means the taxable income of the taxpayer attributable to foreign trading gross receipts of the taxpayer.
Source
- 2000–present26 U.S.C. § 941Internal Revenue Code · 941 to 943. Repealed. Pub. L. 108357, title I, 101(b)(1), Oct. 22, 2004, 118 Stat. 1423] · for purposes of this subpart