specified foreign corporation

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 898 — for purposes of this section (2 versions over time)

The term “specified foreign corporation” means any foreign corporation—

(A) which is treated as a controlled foreign corporation for any purpose under subpart F of part III of this subchapter, and

(B) with respect to which the ownership requirements of paragraph (2) are met.

26 U.S.C. § 965 — for purposes of this section

For purposes of this section, the term "specified foreign corporation" means—

(A) any controlled foreign corporation, and

(B) any foreign corporation with respect to which one or more domestic corporations is a United States shareholder.