domestically controlled qualified investment entity
Defined in 1 place of the United States Code.
The term “domestically controlled qualified investment entity” means any qualified investment entity in which at all times during the testing period less than 50 percent in value of the stock was held directly or indirectly by foreign persons.
Source
- 2005–present26 U.S.C. § 897Internal Revenue Code · Disposition of investment in United States real property · for purposes of this section