### Question
How does the law define beneficiary country?


### Answer
Under *26 U.S.C. § 274*, **beneficiary country** is defined as:

> given to such term by section 212(a)(1)(A) of the Caribbean Basin Economic Recovery Act; 

#### Citation:
  - *26 U.S.C. § 274*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

