United States Code

The term "foreign branch income" means the business profits of such United States person which are attributable to 1 or more qualified business units (as defined in secti

The term “foreign business entity” means a foreign corporation and a foreign partnership.

Foreign carrier.—The term “foreign carrier” means an ocean common carrier a majority of whose vessels are documented under the laws of a foreign country.

“foreign certification” means a written declaration made and signed in a foreign country by the custodian of a foreign record of regularly conducted activity or another qualified p

In this section, the term “foreign claimant” means— (1) a person residing in a foreign country; (2) the government of a foreign country; and (3) an agency or political subdivision

The term “foreign commerce” means commerce between the United States, its possessions, or any Territory of the United States, and any foreign country. / Except as provided herein,

“foreign commercial driver” means an individual licensed to operate a commercial motor vehicle by an authority outside the United States, or a citizen of a foreign country who oper

The term "foreign commercial spyware" means spyware that is developed (solely or in partnership with a foreign company), maintained, sold, leased, licensed, marketed, sou

The term "foreign commercial threat" means a rare commercial item or service that is produced by, offered by, sold by, licensed by, or otherwise distributed under the con

The term “foreign communication” or “foreign transmission” means communication or transmission from or to any place in the United States to or from a foreign country, or between a

The term "foreign company" means a company that is incorporated or domiciled outside of the United States, including any subsidiaries or affiliates wherever such subsidia

“foreign content” means passenger motor vehicle equipment that is not of United States/Canadian origin.

For purposes of subparagraph (B), the term “foreign-controlled entity” means— (i) the government (including any level of government below the national level) of a covered nation, (

For purposes of this section, the term “foreign controlled foreign corporation” means a foreign corporation, other than a controlled foreign corporation, which would be a controlle

For purposes of this section, the term “foreign controlled United States shareholder” means, with respect to any foreign corporation, any United States person which would be a Unit

the term “foreign corporation” means a corporation that is not incorporated in the United States;

“foreign country” means any country other than the United States, and includes any colony, dependency, or possession of any such country; / the term "foreign country" mea

the term “foreign country of concern” means the People’s Republic of China, the Democratic People’s Republic of Korea, the Russian Federation, the Islamic Republic of Iran, or any

“foreign court” means a judicial or other authority competent to control or supervise a foreign proceeding; / The term "foreign court" means a court, an administrative bo

The term “foreign currency contract” means a contract— (i) which requires delivery of, or the settlement of which depends on the value of, a foreign currency which is a currency in

The term “foreign currency gain” means any gain from a section 988 transaction to the extent such gain does not exceed gain realized by reason of changes in exchange rates on or af

The term “foreign currency loss” means any loss from a section 988 transaction to the extent such loss does not exceed the loss realized by reason of changes in exchange rates on o

For purposes of this clause, the term “foreign defense article or defense service” includes any non-United States defense article or defense service of a nature described on the Un

The term "foreign-derived deduction eligible income" means, with respect to any taxpayer for any taxable year, any deduction eligible income of such taxpayer which is der

the term “foreign direct investment in the United States” means direct investment by foreign persons in any business enterprise that is a United States person.

The term "foreign election interference" means conduct by a foreign person that— (A) (i) violates Federal criminal, voting rights, or campaign finance law; or (ii) is per

Compensation paid by a foreign employer to a nonresident alien individual for the period he is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J

The term “foreign entity” means a foreign principal (as defined in section 1(b) of the Foreign Agents Registration Act of 1938 ( 22 U.S.C. 611(b) ). / The term “foreign entity”— (A

In this section, the term "foreign entity of concern" has the meaning given the term in section 18741 of title 42. / The term “foreign entity of concern” means any foreig

The term “foreign estate” means an estate the income of which, from sources without the United States which is not effectively connected with the conduct of a trade or business wit

the term “foreign excess property” has the meaning given the term in section 102 of title 40 ; and / The term “foreign excess property” means excess property that is not located in

The term “foreign exchange” means the exchange, for compensation, of currency of the United States or of a foreign government for currency of another government.

The term “foreign exchange forward” means a transaction that solely involves the exchange of 2 different currencies on a specific future date at a fixed rate agreed upon on the inc

The term “foreign exchange swap” means a transaction that solely involves— (A) an exchange of 2 different currencies on a specific date at a fixed rate that is agreed upon on the i

For purposes of this subsection, the term “foreign expropriation capital loss” means, for any taxable year, the sum of the losses taken into account in computing the net capital lo

For purposes of this section, the term “foreign expropriation loss” means any loss sustained by reason of the expropriation, intervention, seizure, or similar taking of property by

The term “foreign facility” means a facility that manufacturers,1 processes, packs, or holds food, but only if food from such facility is exported to the United States without furt

The term “foreign financial institution” has the meaning of that term as determined by the Secretary of the Treasury pursuant to section 8513(i) of this title . / The term "fo

The term “foreign financial intelligence unit” means any foreign agency or authority, including a foreign financial intelligence unit that is a member of the Egmont Group of Financ

The term “foreign financial regulatory authority” means any (A) foreign securities authority, (B) other governmental body or foreign equivalent of a self-regulatory organization em

The term “foreign firefighter” means an individual furnished by a foreign fire organization under an agreement entered into under section 1856n of this title .

The term “foreign fire organization” means any foreign governmental, public, or private entity that has wildfire protection resources.

The term “foreign firm” means a business entity other than a United States firm. / The term "foreign firm" means a business entity other than a United States firm. / “for

The term “foreign fishing” means fishing by a vessel other than a vessel of the United States.

“foreign future” means contract for the purchase or sale of a commodity for future delivery on, or subject to the rules of, a board of trade outside the United States;

The term “foreign futures authority” means any foreign government, or any department, agency, governmental body, or regulatory organization empowered by a foreign government to adm

“foreign futures commission merchant” means entity engaged in soliciting or accepting orders for the purchase or sale of a foreign future or that, in connection with such a solicit

For purposes of this section, the term “foreign gift” means any amount received from a person other than a United States person which the recipient treats as a gift or bequest. Suc

“foreign government” means— (A) any unit of foreign governmental authority, including any foreign national, State, local, and municipal government; (B) any international or multina

The term "foreign governmental entity" includes— (i) any person employed by— (I) any department, agency, or other entity of a foreign government at the national, regional

The term "foreign government-controlled transaction" means any covered transaction that could result in the control of any United States business by a foreign government

The term “foreign government-related individual” means any individual temporarily present in the United States by reason of— (i) diplomatic status, or a visa which the Secretary (a

Foreign government subsidized performance.—The term "foreign government subsidized performance" means any financial support, materiel, services, or guarantees of support,

For purposes of this section, the term “foreign income tax” means any income, war profits, or excess profits tax paid or accrued to any foreign country or to any possession of the

The term “foreign income taxes” means taxes described in section 901 which are paid or accrued to foreign countries and to possessions of the United States. / The term “foreign inc

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.

For purposes of subparagraph (A), the term “foreign-influenced entity” means an entity— (I) with respect to which, during the taxable year— (aa) a specified foreign entity has the

the term “foreign instrumentality” means any agency, bureau, ministry, component, institution, association, or any legal, commercial, or business organization, corporation, firm, o

For purposes of section 4371, the term “foreign insurer or reinsurer” means an insurer or reinsurer who is a nonresident alien individual, or a foreign partnership, or a foreign co

The term “foreign intelligence” means information relating to the capabilities, intentions, or activities of foreign governments or elements thereof, foreign organizations, or fore

“Foreign intelligence information” means— (1) information that relates to, and if concerning a United States person is necessary to, the ability of the United States to protect aga

“Foreign Intelligence Surveillance Court” means the court established by section 1803(a) of this title. / The term “Foreign Intelligence Surveillance Court” means the court establi

The term “Foreign Intelligence Surveillance Court of Review” means the court established under section 1803(b) of this title . / The terms “Foreign Intelligence Surveillance Court

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—

the term "foreign issuer" has the meaning given the term in section 240.3b–4 of title 17, Code of Federal Regulations, or any successor regulation.

The term "foreign judgment" means a final civil judgment rendered by a foreign court. / The term “foreign judgment” means a final judgment rendered by a foreign court.

“Foreign law enforcement agency” means— (1) any agency or judicial authority of a foreign government, including a foreign state, a political subdivision of a foreign state, or a mu

the term “foreign law enforcement authority” means any foreign authority that is empowered under foreign law to detect, investigate or prosecute potential violations of law; and /

The term “foreign like product” means merchandise in the first of the following categories in respect of which a determination for the purposes of part II of this subtitle can be s

“foreign main proceeding” means a foreign proceeding pending in the country where the debtor has the center of its main interests;

The term "foreign malign influence" means any hostile effort undertaken by, at the direction of, or on behalf of or with the substantial support of, the government of a c

The term “foreign material” means a material produced in a country other than Haiti or any country described in clause (iii).

The term “foreign medical graduate” means a resident who is not a graduate of— (i) a school of medicine accredited by the Liaison Committee on Medical Education of the American Med

For purposes of paragraph (1), the term “foreign mineral income” means income derived from the extraction of minerals from mines, wells, or other natural deposits, the processing o

“foreign mission” means any mission to or agency or entity in the United States which is involved in the diplomatic, consular, or other activities of, or which is substantially own

Foreign motor carrier.—The term “foreign motor carrier” means a person (including a motor carrier of property but excluding a motor private carrier)— (A) (i) that is domiciled in a

Foreign motor private carrier.—The term “foreign motor private carrier” means a person (including a motor private carrier but excluding a motor carrier of property)— (A) (i) that i

For purposes of this subsection, the term “foreign move” means the commencement of work by the taxpayer at a new principal place of work located outside the United States.

the term “foreign nation” means a country that has become a party to the United Nations Convention Against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (referred t

As used in this section, the term “foreign national” means— (1) a foreign principal, as such term is defined by section 611(b) of title 22 , except that the term “foreign national”

The term “foreign national client” means a person who is not a United States citizen or national or an alien lawfully admitted to the United States for permanent residence and who

The term “foreign nonbank financial company” means a company (other than a company that is, or is treated in the United States as, a bank holding company) that is— (i) incorporated

“foreign nonmain proceeding” means a foreign proceeding, other than a foreign main proceeding, pending in a country where the debtor has an establishment;

The term “foreign official” means any officer or employee of a foreign government or any department, agency, or instrumentality thereof, or of a public international organization,

“foreign offshore unit” means a facility which is located, in whole or in part, in the territorial sea or on the continental shelf of a foreign country and which is or was used for

The term "foreign oil and gas extraction income" means the taxable income derived from sources without the United States and its possessions from— (A) the extraction (by

For purposes of this paragraph, the term “foreign oil and gas loss” means the amount by which— (I) the gross income for the taxable year from sources without the United States and

The term "foreign oil and gas taxes" means, with respect to any taxable year, the sum of— (A) oil and gas extraction taxes, and (B) any income, war profits, and excess pr

The term "foreign oil related income" means the taxable income derived from sources outside the United States and its possessions from— (A) the processing of minerals ext

The term “foreign opioid trafficker” means— 1 (A) means 1 any foreign person that the President determines plays a significant role in opioid trafficking; and (B) may 1 include— (i

The term “foreign ownership percentage” means that percentage of the stock of the qualified investment entity which was held (directly or indirectly) by foreign persons at the time

For purposes of subparagraph (A), the term “foreign-parented multinational group” means, with respect to any taxable year, two or more entities if— (i) at least one entity is a dom

The term “foreign participant” means the national of a developing or transitional country that is receiving assistance under the program established under subsection (a) who has be

For purposes of this section, the term “foreign partner” means any partner who is not a United States person.

The term “foreign payment stablecoin issuer” means an issuer of a payment stablecoin that is— (A) organized under the laws of or domiciled in a foreign country, a territory of the

the term “foreign person” means— (A) any individual— (i) who is not a citizen or national of the United States; (ii) who is not a citizen of the Northern Mariana Islands or the Tru

For purposes of subsection (a)(1), the term “foreign personal holding company income” means the portion of the gross income which consists of: (A) Dividends, interest, royalties, r

The term “foreign person controlled by a United States person” includes any noncorporate entity in which United States persons directly or indirectly have more than a 50 per centum

For purposes of this paragraph, the term “foreign person or entity” means— (i) any foreign government, any international organization, or any agency or instrumentality of any of th

The term “foreign political party” includes any organization or any other combination of individuals in a country other than the United States, or any unit or branch thereof, havin