Domestic corporation.
(j) Domestic corporation. The term domestic corporation has the same meaning as set forth in section 7701(a) (3) and (4) and 301.77015. For purposes of sections 897 and 6039C, it also includes a foreign corporation with respect to which an election under section 897(i) and 1.8973 or section 897(k) and 1.8974 to be treated as domestic corporation is in effect.