### Question
What is the definition of foreign income tax?


### Answer
The definition of **foreign income tax** is as follows in *26 CFR § 1.909-1T*:

> 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)**

