United States property

(1) In general For purposes of subsection (a), the term “United States property” means any property acquired after December 31, 1962 , which is— (A) tangible property located in the United States; (B) stock of a domestic corporation; (C) an obligation of a United States person; or (D) any right to the use in the United States of— (i) a patent or copyright, (ii) an invention, model, or design (whether or not patented), (iii) a secret formula or process, or (iv) any other similar right, which is acquired or developed by the controlled foreign corporation for use in the United States.

Source

26 USC § 956(c)(1)


Scoping language

None identified. Default scope is assumed to be the entire title.
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