Definition of Foreign tax credit or deduction
A U.S. citizen or resident who incurs or pays income taxes to a foreign country on income subject to U.S. tax may be able to claim some of these taxes as a deduction or a credit against the U.S. income tax. I.R.C. §§ 27 and 901-905.
That's the definition of Foreign tax credit or deduction in Black's Law Dictionary 6th Edition. Courtesy of Cekhukum.com.
