Law Dictionary

The term "foreign branch income" means the business profits of such United States person which are attributable to 1 or more qualified business units (as defined in secti

The term “foreign business entity” means a foreign corporation and a foreign partnership.

Foreign carrier.—The term “foreign carrier” means an ocean common carrier a majority of whose vessels are documented under the laws of a foreign country.

“foreign certification” means a written declaration made and signed in a foreign country by the custodian of a foreign record of regularly conducted activity or another qualified p

One created or endowed to be administered In a state or country foreign to that of the domicil of the benefactor. A bequest by a testator in one state estabthe trustees (thirteen i

In this section, the term “foreign claimant” means— (1) a person residing in a foreign country; (2) the government of a foreign country; and (3) an agency or political subdivision

Coins issued by the authority of a foreign government. There were formerly several acts of Congress passed which rendered certain foreign gold and silver coins a legal tender in pa

The term “foreign commerce” means commerce between the United States, its possessions, or any Territory of the United States, and any foreign country. / Except as provided herein,

“foreign commercial driver” means an individual licensed to operate a commercial motor vehicle by an authority outside the United States, or a citizen of a foreign country who oper

The term "foreign commercial spyware" means spyware that is developed (solely or in partnership with a foreign company), maintained, sold, leased, licensed, marketed, sou

The term "foreign commercial threat" means a rare commercial item or service that is produced by, offered by, sold by, licensed by, or otherwise distributed under the con

The term “foreign communication” or “foreign transmission” means communication or transmission from or to any place in the United States to or from a foreign country, or between a

The term "foreign company" means a company that is incorporated or domiciled outside of the United States, including any subsidiaries or affiliates wherever such subsidia

“foreign content” means passenger motor vehicle equipment that is not of United States/Canadian origin.

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, (

For purposes of this section, the term “foreign controlled foreign corporation” means a foreign corporation, other than a controlled foreign corporation, which would be a controlle

For purposes of this section, the term “foreign controlled United States shareholder” means, with respect to any foreign corporation, any United States person which would be a Unit

the term “foreign corporation” means a corporation that is not incorporated in the United States;

any governmental authority, not that of the United States or any part or possession thereof, having power to impose such taxes, and it therefore includes a self-governing colony, s

the term “foreign country of concern” means the People’s Republic of China, the Democratic People’s Republic of Korea, the Russian Federation, the Islamic Republic of Iran, or any

Another county. It may be in the same kingdom, it will still be foreign. See Blount, Foreign.

“foreign court” means a judicial or other authority competent to control or supervise a foreign proceeding; / The term "foreign court" means a court, an administrative bo

One who is resident In a state or country foreign to that of the domicil of the debtor or the situs of his property.

The term “foreign currency contract” means a contract— (i) which requires delivery of, or the settlement of which depends on the value of, a foreign currency which is a currency in

The term “foreign currency gain” means any gain from a section 988 transaction to the extent such gain does not exceed gain realized by reason of changes in exchange rates on or af

The term “foreign currency loss” means any loss from a section 988 transaction to the extent such loss does not exceed the loss realized by reason of changes in exchange rates on o

For purposes of this clause, the term “foreign defense article or defense service” includes any non-United States defense article or defense service of a nature described on the Un

The term "foreign-derived deduction eligible income" means, with respect to any taxpayer for any taxable year, any deduction eligible income of such taxpayer which is der

the term “foreign direct investment in the United States” means direct investment by foreign persons in any business enterprise that is a United States person.

One obtained in a state or country other than that in which the marriage was solemnized and the parties, or at least the one against whom the proceeding Is taken, are domiciled. Se

One which was prepared or executed in, or which comes from, a foreign state or country.

A _ domicile established by a citizen or subject of one sovereignty within the territory of another.

In English Law. A country, at one time subject to a foreign prince; which, by conquest or cession, has become a part of the dominion of the British Crown. 5 B. & S. 290.

The term "foreign election interference" means conduct by a foreign person that— (A) (i) violates Federal criminal, voting rights, or campaign finance law; or (ii) is per

Compensation paid by a foreign employer to a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J

i-he Statute 59 Geo. III. c. 69, for preventing British citizens from enlisting as sailors or soldiers In the service of a foreign power. 4 Steph. Com. 226. See Neutbality.

The term “foreign entity” means a foreign principal (as defined in section 1(b) of the Foreign Agents Registration Act of 1938 ( 22 U.S.C. 611(b) ). / The term “foreign entity”— (A

In this section, the term "foreign entity of concern" has the meaning given the term in section 18741 of title 42. / The term “foreign entity of concern” means any foreig

The courts of a foreign state or nation. In the United States, this term is frequently applied to the courts of one of the states when their judgments or records are introduced in

The Act is an enabling Act, and applies to those only who could not take without it. It enables a foreigner to take 'in the same manner as if he was a citizen.' This language is en

Aliens, persons born in another country than the United States, who have not been naturalized. 1 Pet. R. 349. Vide 8 Com. Dig. 615, and the articles Alien, Citizens.

The term “foreign estate” means an estate the income of which, from sources without the United States which is not effectively connected with the conduct of a trade or business wit

the term “foreign excess property” has the meaning given the term in section 102 of title 40 ; and / The term “foreign excess property” means excess property that is not located in

The term “foreign exchange” means the exchange, for compensation, of currency of the United States or of a foreign government for currency of another government.

The term “foreign exchange forward” means a transaction that solely involves the exchange of 2 different currencies on a specific future date at a fixed rate agreed upon on the inc

The term “foreign exchange swap” means a transaction that solely involves— (A) an exchange of 2 different currencies on a specific date at a fixed rate that is agreed upon on the i

An executor appointed under the laws of another state or country. See 125 N. Y. 400, 12 L. R. A. 237, 26 N. E. 457.

All rights to personal property are admitted to be regulated by the laws of the country in which the testator lived; but the suits for those rights must be governed by the laws of

For purposes of this subsection, the term “foreign expropriation capital loss” means, for any taxable year, the sum of the losses taken into account in computing the net capital lo

For purposes of this section, the term “foreign expropriation loss” means any loss sustained by reason of the expropriation, intervention, seizure, or similar taking of property by

The term “foreign facility” means a facility that manufacturers,1 processes, packs, or holds food, but only if food from such facility is exported to the United States without furt

One who resides In a country foreign to that of his principal. See Factor.

The term “foreign financial institution” has the meaning of that term as determined by the Secretary of the Treasury pursuant to section 8513(i) of this title . / The term "fo

The term “foreign financial intelligence unit” means any foreign agency or authority, including a foreign financial intelligence unit that is a member of the Egmont Group of Financ

The term “foreign financial regulatory authority” means any (A) foreign securities authority, (B) other governmental body or foreign equivalent of a self-regulatory organization em

The term “foreign firefighter” means an individual furnished by a foreign fire organization under an agreement entered into under section 1856n of this title .

The term “foreign fire organization” means any foreign governmental, public, or private entity that has wildfire protection resources.

The term “foreign firm” means a business entity other than a United States firm. / The term "foreign firm" means a business entity other than a United States firm. / “for

The term “foreign fishing” means fishing by a vessel other than a vessel of the United States.

“foreign future” means contract for the purchase or sale of a commodity for future delivery on, or subject to the rules of, a board of trade outside the United States;

The term “foreign futures authority” means any foreign government, or any department, agency, governmental body, or regulatory organization empowered by a foreign government to adm

“foreign futures commission merchant” means entity engaged in soliciting or accepting orders for the purchase or sale of a foreign future or that, in connection with such a solicit

For purposes of this section, the term “foreign gift” means any amount received from a person other than a United States person which the recipient treats as a gift or bequest. Suc

In the Eng Ush Merchant Shipping Act, any ship employed in trading between some place or places in the United Kingdom, and other places spec-

“foreign government” means— (A) any unit of foreign governmental authority, including any foreign national, State, local, and municipal government; (B) any international or multina

The term "foreign governmental entity" includes— (i) any person employed by— (I) any department, agency, or other entity of a foreign government at the national, regional

The term "foreign government-controlled transaction" means any covered transaction that could result in the control of any United States business by a foreign government

The term “foreign government-related individual” means any individual temporarily present in the United States by reason of— (i) diplomatic status, or a visa which the Secretary (a

Foreign government subsidized performance.—The term "foreign government subsidized performance" means any financial support, materiel, services, or guarantees of support,

A bili of exchange drawn in one state or country, upon a foreign state or country. A bill of exchange drawn in one country upon another country not governed by the same homogeneous

For purposes of this section, the term “foreign income tax” means any income, war profits, or excess profits tax paid or accrued to any foreign country or to any possession of the

The term “foreign income taxes” means taxes described in section 901 which are paid or accrued to foreign countries and to possessions of the United States. / The term “foreign inc

The term “foreign incorporated entity” means any entity which is, or but for subsection (b) would be, treated as a foreign corporation for purposes of title 26.

For purposes of subparagraph (A), the term “foreign-influenced entity” means an entity— (I) with respect to which, during the taxable year— (aa) a specified foreign entity has the

It appears to be settled in this country, that the sentence of a competent Court, proceeding in rem, is conclusive with respect to the thing itself, and operates as an absolute cha

the term “foreign instrumentality” means any agency, bureau, ministry, component, institution, association, or any legal, commercial, or business organization, corporation, firm, o

For purposes of section 4371, the term “foreign insurer or reinsurer” means an insurer or reinsurer who is a nonresident alien individual, or a foreign partnership, or a foreign co

The term “foreign intelligence” means information relating to the capabilities, intentions, or activities of foreign governments or elements thereof, foreign organizations, or fore

“Foreign intelligence information” means— (1) information that relates to, and if concerning a United States person is necessary to, the ability of the United States to protect aga

“Foreign Intelligence Surveillance Court” means the court established by section 1803(a) of this title. / The term “Foreign Intelligence Surveillance Court” means the court establi

The term “Foreign Intelligence Surveillance Court of Review” means the court established under section 1803(b) of this title . / The terms “Foreign Intelligence Surveillance Court

For purposes of this section, the term “foreign investment company” means any foreign corporation which, for any taxable year beginning after December 31, 1962, is—

the term "foreign issuer" has the meaning given the term in section 240.3b–4 of title 17, Code of Federal Regulations, or any successor regulation.

however definitive a sentence of a foreign court may be, as between the parties to the suit, it cannot bind third persons.

That countries foreign to our own disregard a judgment merely against the person, where he has not been served with process nor had a day in court, is the familiar rule; national c

The exercise by one government, within the territory of another, of powers acquired by it in any manner whatsoever, whether by treaty, grant, usage, sufferance, or otherwise. A Jur

One drawn from a county other than that in which issue is joined. See Jury.

One under the dominion of a foreign prince. King v. Parks, 19 Johns. (N. T.) 375.

When in an action of slander the words complained of were spoken in German a declaration setting forth the words in English is not sufficient; the words must be stated in the forei

The law of a foreign country or state. The laws of another state fof the American Union] are to be proved, like foreign laws. 1 Raw Wi B. 386. U. S. Digest db Supplement, Foreign l

“Foreign law enforcement agency” means— (1) any agency or judicial authority of a foreign government, including a foreign state, a political subdivision of a foreign state, or a mu

the term “foreign law enforcement authority” means any foreign authority that is empowered under foreign law to detect, investigate or prosecute potential violations of law; and /

Foreign laws are well understood to be facts which must, like other facts, be proved to exist before they can be received in a court of justice. The principle that the best testimo

The term “foreign like product” means merchandise in the first of the following categories in respect of which a determination for the purposes of part II of this subtitle can be s

“foreign main proceeding” means a foreign proceeding pending in the country where the debtor has the center of its main interests;

The term "foreign malign influence" means any hostile effort undertaken by, at the direction of, or on behalf of or with the substantial support of, the government of a c

The term “foreign material” means a material produced in a country other than Haiti or any country described in clause (iii).

Matter which must be tried in another county. Blount. Matter done or to be tried in another county. Cowell.

The term “foreign medical graduate” means a resident who is not a graduate of— (i) a school of medicine accredited by the Liaison Committee on Medical Education of the American Med

For purposes of paragraph (1), the term “foreign mineral income” means income derived from the extraction of minerals from mines, wells, or other natural deposits, the processing o