{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s909/d/2","label":"foreign income tax","definition":"The term “foreign income tax” means any income, war profits, or excess profits tax paid or accrued to any foreign country or to any possession of the United States.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}