controlled foreign corporation
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1298 — for purposes of this part
For purposes of this subsection, the term “controlled foreign corporation” has the meaning given such term by section 957(a).
26 U.S.C. § 881 — for purposes of this section
For purposes of this subsection, the term “controlled foreign corporation” has the meaning given to such term by section 957(a).
26 U.S.C. § 904 — in this section
The term “controlled foreign corporation” has the meaning given such term by section 957 (taking into account section 953(c)).
26 U.S.C. § 904 — for purposes of this chapter
For purposes of this subparagraph, the term “controlled foreign corporation” has the meaning given such term by section 957.
26 U.S.C. § 953 — in this section
the term “controlled foreign corporation” has the meaning given to such term by section 957(a) determined by substituting “25 percent or more” for “more than 50 percent”, and
26 U.S.C. § 957 — for purposes of this title (6 versions over time)
For purposes of this title, the term "controlled foreign corporation" means any foreign corporation if more than 50 percent of—
(1) the total combined voting power of all classes of stock of such corporation entitled to vote, or
(2) the total value of the stock of such corporation,
is owned (within the meaning of section 958(a)), or is considered as owned by applying the rules of ownership of section 958(b), by United States shareholders on any day during the taxable year of such foreign corporation.
26 U.S.C. § 957 — in this section (3 versions over time)
For purposes only of taking into account income described in section 953(a) (relating to insurance income), the term “controlled foreign corporation” includes not only a foreign corporation as defined by subsection (a) but also one of which more than 25 percent of the total combined voting power of all classes of stock (or more than 25 percent of the total value of stock) is owned (within the meaning of section 958(a)), or is considered as owned by applying the rules of ownership of section 958(b), by United States shareholders on any day during the taxable year of such corporation, if the gross amount of premiums or other consideration in respect of the reinsurance or the issuing of insurance or annuity contracts not described in section 953(e)(2) exceeds 75 percent of the gross amount of all premiums or other consideration in respect of all risks.