TourAxiom/US Federal/Statutes/Title 26/§ 904/(b)/(3)/(A)Foreign source capital gain net incomeOfficial sourceciteThe term “foreign source capital gain net income” means the lesser of—(i)#capital gain net income from sources without the United States, or(ii)#cite · 26 U.S.C. § 904(b)(3)(A)(ii)capital gain net income.Foreign source net capital gain →
