United States-owned foreign corporation

(6)For purposes of this subsection, the term “United States-owned foreign corporation” means any foreign corporation if 50 percent or more of— (A)the total combined voting power of all classes of stock of such corporation entitled to vote, or (B)the total value of the stock of such corporation,

Source

26 USC § 904(h)(6)


Scoping language

None: Default is title Scope
Is this correct? or