surrogate foreign corporation
Defined in 2 places of the United States Code.
For purposes of this subsection, the term "surrogate foreign corporation" has the meaning given such term in section 7874(a)(2)(B).
Source
- 2017–present26 U.S.C. § 965Internal Revenue Code · Temporary dividends received deduction · under this section
The term "surrogate foreign corporation" has the meaning given such term by section 7874(a)(2)(B) but does not include a foreign corporation treated as a domestic corporation under section 7874(b).
Source
- 2017–present26 U.S.C. § 59AInternal Revenue Code · Environmental tax · for purposes of this section