foreign mineral income
(2) Foreign mineral income defined For purposes of paragraph (1), the term “foreign mineral income” means 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. Such term includes, but is not limited to that portion of the taxpayer’s distributive share of the income of partnerships attributable to foreign mineral income.
26 USC § 901(e)(2)
None identified, default scope is assumed to be the parent (subpart A) of this section.