### Question
How does the law define creditable foreign taxes?


### Answer
Under *26 U.S.C. § 904*, **creditable foreign taxes** is defined as:

> any taxes for which a credit is allowable under section 901

#### Citation:
  - *26 U.S.C. § 904*
  - 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**

