### Question
How is the term payee statement defined?


### Answer
The term **payee statement** is defined in *26 U.S.C. § 904* as the following:

> given to such term by section 6724(d)(2).

#### 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**

