TourAxiom/US Federal/Statutes/Title 26/§ 904/(d)/(2)/(B)/(iii)ExceptionsOfficial sourceciteThe term “passive income” shall not include—(I)#cite · 26 U.S.C. § 904(d)(2)(B)(iii)(I)any export financing interest, and(II)#any high-taxed income.← Clarification of application of section 864(d)(6)
