Foreign branch

Foreign branch means a qualified business unit (QBU), as defined in 1.989(a)1(b)(2)(ii) and (b)(3), that conducts a trade or business outside the United States. For an illustration of the principles of this paragraph (f)(3)(vii), seeparagraph (f)(4)(i)of this section (Example 1).

Source

26 CFR § 1.904-4


Scoping language

None
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