### Question
How does Foreign Tax Credit define foreign mineral income?


### Answer
Under *26 U.S.C. § 901*, **foreign mineral income** is defined as:

> income derived from the extraction of minerals from mines, wells, or other natural deposits, the processing of such minerals into their primary products, and the transportation, distribution, or sale of such minerals or primary products

#### Citation:
  - *26 U.S.C. § 901*
  - 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**

