### Question
How does INCOME FROM SOURCES WITHOUT THE UNITED STATES define foreign income taxes?


### Answer
Under *26 U.S.C. § 986*, **foreign income taxes** is defined as:

> any income, war profits, or excess profits taxes paid or accrued to any foreign country or to any possession of the United States

#### Citation:
  - *26 U.S.C. § 986*
  - 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 J-Foreign Currency Transactions**

