### Question
Can you define what income category means?


### Answer
**Income category** is defined as the following in *26 U.S.C. § 904*:

> given such term by subsection (f)(5)(E)(i).

#### 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**

