### Question
What does applicable taxable year mean?


### Answer
**Applicable taxable year** has the following meaning in *26 U.S.C. § 904*:

> any taxable year of the taxpayer beginning after December 31, 2017, and before January 1, 2028

#### 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**

