### Question
How does the law define post-1986 foreign income taxes?


### Answer
Under *26 U.S.C. § 902*, **post-1986 foreign income taxes** is defined as:

> the sum of—


(A) the foreign income taxes with respect to the taxable year of the foreign corporation in which the dividend is distributed, and


(B) the foreign income taxes with respect to prior taxable years beginning after December 31, 1986, to the extent such foreign taxes were not attributable to dividends distributed by the foreign corporation in prior taxable years

#### Citation:
  - *26 U.S.C. § 902*
  - 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**

