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foreign incorporated entity

Defined in 1 place of the United States Code.

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

Source

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.

Source