Domestic corporation.

(j) Domestic corporation. The term domestic corporation has the same meaning as set forth in section 7701(a) (3) and (4) and 301.7701-5. For purposes of sections 897 and 6039C, it also includes a foreign corporation with respect to which an election under section 897(i) and 1.897-3 or section 897(k) and 1.897-4 to be treated as domestic corporation is in effect.


26 CFR § 1.897-1

Scoping language

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