Boycott-related Income

Boycott-related Income means:
income that occurs when a person agrees to refrain from certain actions as a condition of doing business directly or indirectly within a country, or with a government, a company, or a national of a country. Sanctions imposed for such income are loss of the foreign tax credit, constructive repatriation of boycott-related income of foreign companies, and deemed distribution of boycott-related income of a domestic international sales corporation. Former IRC (check if this IRC provision is current here) §999.