### Question
How does Foreign Tax Credit define income category?


### Answer
Under *26 U.S.C. § 904*, **income category** is defined as:

> each separate category of income described in subsection (d)(1)

#### 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**

