### Question
What does separate category mean?


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

> any category of income described in subparagraph (A), (B), (C), or (D) of paragraph (1)

#### 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**

