home country
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 953 — for purposes of this section
The term “home country” means, with respect to a controlled foreign corporation, the country in which such corporation is created or organized.
26 U.S.C. § 953 — for purposes of this section
The term “home country” means, with respect to a qualified business unit (as defined in section 989(a)), the country in which the principal office of such unit is located and in which such unit is licensed, authorized, or regulated by the applicable insurance regulatory body to sell insurance, reinsurance, or annuity contracts to persons other than related persons (as defined in section 954(d)(3)) in such country.
26 U.S.C. § 954 — in this section
The term “home country” means, with respect to any controlled foreign corporation, the country under the laws of which the corporation was created or organized.
26 U.S.C. § 954 — in this section
The term “home country” means, with respect to any qualified business unit, the country in which such unit maintains its principal office.