### Question
Can you define what export promotion expenses means?


### Answer
**Export promotion expenses** is defined as the following in *26 U.S.C. § 994*:

> those expenses incurred to advance the distribution or sale of export property for use, consumption, or distribution outside of the United States, but does not include income taxes

#### Citation:
  - *26 U.S.C. § 994*
  - 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 IV-DOMESTIC INTERNATIONAL SALES CORPORATIONS > Subpart A-Treatment of Qualifying Corporations**

