United States Code

The terms “foreclosure” and “foreclose” mean, respectively, acquiring, and to acquire, a vessel or facility through— (I) (aa) purchase at sale under a judgment or decree, power of

The terms “foreclosure” and “foreclose” mean, respectively, acquiring, and to acquire, a vessel or facility through— (I) (aa) purchase at sale under a judgment or decree, power of

The term “foreclosure proceeding” means— (A) a foreclosure or similar legal proceeding to enforce a lien on property, whether real or personal, that secures a nonaccrual or distres

For purposes of this subparagraph, the term “foreclosure property” means any real property acquired by the financial institution as the result of having bid on such property at for

The terms “person”, “domestic”, and “foreign” have the meanings given such terms by paragraphs (1), (4), and (5) of section 7701(a) of title 26 , respectively. / the terms “foreign

The term "foreign adversary" means any foreign government or foreign nongovernment person engaged in a long-term pattern or serious instances of conduct significantly adv

The term “foreign adversary country” means a country specified in section 4872(d)(2) of title 10 .

the term “foreign affiliation” means a funded or unfunded academic, professional, or institutional appointment or position with a foreign government or government-owned entity, whe

the term “foreign agent” means any officer, employee, proxy, servant, delegate, or representative of a foreign government; / The terms “foreign instrumentality”, “foreign agent”, a

The term "foreign air carrier" has the meaning given the term in section 40102 of title 49. / For purposes of this subsection, the terms “air transportation”, “air carrie

In this chapter, the terms “aircraft engine”, “air navigation facility”, “appliance”, “civil aircraft”, “foreign air commerce”, “interstate air commerce”, “landing area”, “overseas

For purposes of this subsection, the terms “air transportation”, “air carrier”, “foreign air carrier” and “foreign air transportation” have the meanings such terms have under secti

The term “foreign antitrust authority” means a governmental entity of a foreign state or of a regional economic integration organization that is vested by such state or such organi

The term “foreign antitrust laws” has the meaning given such term in section 12 of the International Antitrust Enforcement Assistance Act of 1994 [15 U.S.C. 6211]. / The term “fore

“foreign area” means— (A) the Trust Territory of the Pacific Islands; and (B) any other area outside the United States, the Commonwealth of Puerto Rico, the Canal Zone, and territo

“foreign assistance” means any tangible or intangible item provided by the United States Government to a foreign country or international organization under this chapter or any oth

The term “foreign auditor oversight authority” means any governmental body or other entity empowered by a foreign government to conduct inspections of public accounting firms or ot

The term “foreign authority” means a foreign judicial authority, a foreign authority responsible for the investigation or prosecution of criminal offenses or for proceedings relate

The term “foreign bank” has the meaning given to such term by section 1(b)(7) of the International Banking Act of 1978 [ 12 U.S.C. 3101(b)(7) ]. / “foreign bank” means any company

For purposes of section 952(a)(2), the term “foreign base company income” means for any taxable year the sum of— (1) the foreign personal holding company income for the taxable yea

For purposes of subsection (a)(2), the term “foreign base company sales income” means income (whether in the form of profits, commissions, fees, or otherwise) derived in connection

For purposes of subsection (a)(3), the term “foreign base company services income” means income (whether in the form of compensation, commissions, fees, or otherwise) derived in co

The term “foreign-based documentation” means any documentation which is outside the United States and which may be relevant or material to the tax treatment of the examined item.

The term "foreign biological threat" means biological warfare, bioterrorism, naturally occurring infectious diseases, or accidental exposures to biological materials, wit

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