10-percent corporate shareholder

(2) 10-percent corporate shareholder defined For purposes of this subsection, the term “10-percent corporate shareholder” means any domestic corporation which, as of the day before the exchange referred to in paragraph (1), satisfies the stock ownership requirements of subsection (a)(2) with respect to the foreign corporation.

Source

26 USC § 1248(i)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
Is this correct? or