### Question
How is the term foreign income taxes defined?


### Answer
The term **foreign income taxes** is defined in *26 U.S.C. § 902* as the following:

> any income, war profits, or excess profits taxes paid by the foreign corporation to any foreign country or possession of the United States

#### Citation:
  - *26 U.S.C. § 902*
  - 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**

