high-taxed income

(F)The term “high-taxed income” means any income which (but for this subparagraph) would be passive income if the sum of— (i)the foreign income taxes paid or accrued by the taxpayer with respect to such income, and (ii)the foreign income taxes deemed paid by the taxpayer with respect to such income under or 960,

Source

26 USC § 904(d)(2)(F)


Scoping language

None: Default is title Scope
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