controlled foreign corporation

(v)For purposes of this subparagraph, the term “controlled foreign corporation” has the meaning given such term by section 957. (vi)For purposes of this subparagraph, ownership of stock shall be determined under the rules of subsections (a) and (b) of section 958.

Source

26 USC § 904(f)(3)(D)(v)


Scoping language

For purposes of this subparagraph
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