home country
Defined in 2 places of the United States Code.
The term “home country” means, with respect to a controlled foreign corporation, the country in which such corporation is created or organized.
Source
- 1998–present26 U.S.C. § 953Internal Revenue Code · Insurance income · for purposes of this section
The term “home country” means, with respect to a qualified business unit (as defined in section 989(a)), the country in which the principal office of such unit is located and in which such unit is licensed, authorized, or regulated by the applicable insurance regulatory body to sell insurance, reinsurance, or annuity contracts to persons other than related persons (as defined in section 954(d)(3)) in such country.
Source
- 1998–present26 U.S.C. § 953Internal Revenue Code · Insurance income · for purposes of this section
The term “home country” means, with respect to any controlled foreign corporation, the country under the laws of which the corporation was created or organized.
Source
- 1998–present26 U.S.C. § 954Internal Revenue Code · Foreign base company income · in this section
The term “home country” means, with respect to any qualified business unit, the country in which such unit maintains its principal office.
Source
- 1998–present26 U.S.C. § 954Internal Revenue Code · Foreign base company income · in this section