surrogate foreign corporation
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 59A — for purposes of this section
The term "surrogate foreign corporation" has the meaning given such term by section 7874(a)(2)(B) but does not include a foreign corporation treated as a domestic corporation under section 7874(b).
26 U.S.C. § 965 — under this section
For purposes of this subsection, the term "surrogate foreign corporation" has the meaning given such term in section 7874(a)(2)(B).