Specific Economic Benefit

Specific Economic Benefit means:
an economic benefit that is not made available on substantially the same terms to substantially all persons who are subject to the income tax that is generally imposed by a foreign country; 2. or, if there is no such generally imposed income tax, an economic benefit that is not made available on substantially the same terms to the population of the country in general.

A levy for which the taxpayer receives a specific economic benefit is not considered a creditable tax. Former Tax Regulation (check if this Reg. is current here) §1.901-(a)(2)(ii)(B).

See also the entries Income Tax and State Income Tax in the American Encyclopedia of Law.