### Question
What does foreign income tax mean?


### Answer
**Foreign income tax** has the following meaning in *26 U.S.C. § 909*:

> any income, war profits, or excess profits tax paid or accrued to any foreign country or to any possession of the United States

#### Citation:
  - *26 U.S.C. § 909*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart A-Foreign Tax Credit**

