{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s904/j/3/B","label":"creditable foreign taxes","definition":"The term “creditable foreign taxes” means any taxes for which a credit is allowable under section 901; except that such term shall not include any tax unless such tax is shown on a payee statement furnished to such individual.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}