foreign investment company
Defined in 1 place of the United States Code.
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—
Source
- 1994–present26 U.S.C. § 1246Internal Revenue Code · 1246, 1247. Repealed. Pub. L. 108357, title IV, 413(a)(2), (3), Oct. 22, 2004, 118 Stat. 1506] · for purposes of this section