### Question
What is the definition of surrogate foreign corporation?


### Answer
The definition of **surrogate foreign corporation** is as follows in *26 U.S.C. § 965*:

> given such term in section 7874(a)(2)(B).

#### Citation:
  - *26 U.S.C. § 965*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart F-Controlled Foreign Corporations**

