income category
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “income category” has the meaning given such term by subsection (f)(5)(E)(i).
Source
- 2006–present26 U.S.C. § 904Internal Revenue Code · Limitation on credit · for purposes of this subpart
The term “income category” means each separate category of income described in subsection (d)(1).
Source
- 1994–present26 U.S.C. § 904Internal Revenue Code · Limitation on credit · for purposes of this chapter