Public-domain · open source

non-financial foreign entity

Defined in 1 place of the United States Code.

For purposes of this section, the term “non-financial foreign entity” means any foreign entity which is not a financial institution (as defined in section 1471(d)(5)).

Source

2010–present 26 U.S.C. § 1472Internal Revenue Code · Withholdable payments to other foreign entities · for purposes of this section