TourAxiom/US Federal/Statutes/Title 26/§ 904/(b)/(3)/(B)Foreign source net capital gainOfficial sourceciteThe term “foreign source net capital gain” means the lesser of—(i)#cite · 26 U.S.C. § 904(b)(3)(B)(i)net capital gain from sources without the United States, or(ii)#net capital gain.(ii) net capital gain.← Foreign source capital gain net incomeSection 1231 gains →
