{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s404A/d/2/B","label":"cumulative foreign amount","definition":"The term “cumulative foreign amount” means the aggregate amount allowed as a deduction under the appropriate foreign tax laws for the taxable year and all prior taxable years to which this section applies.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}