international communications income
Defined in 1 place of the United States Code.
For purposes of this section, the term “international communications income” includes all income derived from the transmission of communications or data from the United States to any foreign country (or possession of the United States) or from any foreign country (or possession of the United States) to the United States.
Source
- 1994–present26 U.S.C. § 863Internal Revenue Code · Special rules for determining source · for purposes of this section