### Question
How is the "foreign use" defined?


### Answer
The term **foreign use** is defined in *26 U.S.C. § 250* as follows -

> any use, consumption, or disposition which is not within the United States

#### Citation:
  - *26 U.S.C. § 250*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VIII-SPECIAL DEDUCTIONS FOR CORPORATIONS**

