foreign-controlled entity
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 7701 — in this subtitle
For purposes of subparagraph (B), the term “foreign-controlled entity” means—
(i) the government (including any level of government below the national level) of a covered nation,
(ii) an agency or instrumentality of a government described in clause (i),
(iii) a person who is a citizen or national of a covered nation, provided that such person is not an individual who is a citizen, national, or lawful permanent resident of the United States,
(iv) an entity or a qualified business unit (as defined in section 989(a)) incorporated or organized under the laws of, or having its principal place of business in, a covered nation, or
(v) an entity (including subsidiary entities) controlled (as determined under subparagraph (G)) by an entity described in clause (i), (ii), (iii), or (iv).