### Question
What is the definition of foreign income taxes?


### Answer
The definition of **foreign income taxes** is as follows in *26 U.S.C. § 772*:

> taxes described in section 901 which are paid or accrued to foreign countries and to possessions of the United States

#### Citation:
  - *26 U.S.C. § 772*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter K-Partners and Partnerships > PART IV-SPECIAL RULES FOR ELECTING LARGE PARTNERSHIPS**

