### Question
What does general category income mean?


### Answer
**General category income** has the following meaning in *26 U.S.C. § 904*:

> income other than income described in paragraph (1)(A), foreign branch income, and passive category income

#### 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**

