### Question
Can you define what foreign income tax means?


### Answer
**Foreign income tax** is defined as the following in *26 CFR § 1.909-1*:

> any income, war profits, or excess profits tax paid or accrued to any foreign country or to any possession of the United States. 

#### Citation:
  - *26 CFR § 1.909-1*
  - Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

