Definitions
For purposes of this paragraph—
(i) Income category
(i)Income category#
The term “income category” means each separate category of income described in subsection (d)(1).
(ii)Separate limitation income#
The term “separate limitation income” means, with respect to any income category, the taxable income from sources outside the United States, separately computed for such category.
(iii)Separate limitation loss#
The term “separate limitation loss” means, with respect to any income category, the loss from such category determined under the principles of section 907(c)(4)(B).