applicable foreign corporation
(3) Definitions For purposes of this subsection— (A) Applicable foreign corporation The term “applicable foreign corporation” means any foreign corporation the stock of which is traded on an established securities market (within the meaning of section 7704(b)(1) ). (B) Covered surrogate foreign corporation The term “covered surrogate foreign corporation” means any surrogate foreign corporation (as determined under section 7874(a)(2)(B) by substituting “ September 20, 2021 ” for “ March 4, 2003 ” each place it appears) the stock of which is traded on an established securities market (within the meaning of section 7704(b)(1)), but only with respect to taxable years which include any portion of the applicable period with respect to such corporation under section 7874(d)(1). (C) Expatriated entity The term “expatriated entity” has the meaning given such term by section 7874(a)(2)(A).