Assertion: taxpayer's income | /r/CapableOf | qualify for the foreign tax credit
Facets:
value: generally
type: DEGREE
Source sentences:
text: Income, war profits, and excess profits taxes paid or accrued to a foreign city or province qualify for the foreign tax credit.
text: Generally, only income, war profits, and excess profits taxes (collectively referred to as income taxes) qualify for the foreign tax credit.