specified foreign corporation
Defined in 2 places of the United States Code.
For purposes of this section, the term "specified foreign corporation" means—
(A) any controlled foreign corporation, and
(B) any foreign corporation with respect to which one or more domestic corporations is a United States shareholder.
Source
- 2017–present26 U.S.C. § 965Internal Revenue Code · Temporary dividends received deduction · for purposes of this section
The term “specified foreign corporation” means any foreign corporation—
(A) which is—
(i) treated as a controlled foreign corporation for any purpose under subpart F of part III of this subchapter, or
(ii) a foreign personal holding company (as defined in section 552), and
(B) with respect to which the ownership requirements of paragraph (2) are met.
Source
- 1994–200526 U.S.C. § 898Internal Revenue Code · Taxable year of certain foreign corporations · for purposes of this section
The term “specified foreign corporation” means any foreign corporation—
(A) which is treated as a controlled foreign corporation for any purpose under subpart F of part III of this subchapter, and
(B) with respect to which the ownership requirements of paragraph (2) are met.
Source
- 2005–present26 U.S.C. § 898Internal Revenue Code · Taxable year of certain foreign corporations · for purposes of this section