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


### Answer
The term **foreign income tax** is defined in *26 CFR § 1.909-1T* as the following:

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

