general category income
Defined in 1 place of the United States Code.
The term "general category income" means income other than income described in paragraph (1)(A), foreign branch income, and passive category income.
Source
- 2017–present26 U.S.C. § 904Internal Revenue Code · Limitation on credit · in this section
The term “general category income” means income other than passive category income.
Source
- 2006–201726 U.S.C. § 904Internal Revenue Code · Limitation on credit · in this section