qualified foreign corporation
Defined in 1 place of the United States Code.
Except as otherwise provided in this paragraph, the term “qualified foreign corporation” means any foreign corporation if—
(I) such corporation is incorporated in a possession of the United States, or
(II) such corporation is eligible for benefits of a comprehensive income tax treaty with the United States which the Secretary determines is satisfactory for purposes of this paragraph and which includes an exchange of information program.
Source
- 2003–present26 U.S.C. § 1Internal Revenue Code · Tax imposed · in this section