### Question
What does section 902 corporation mean?


### Answer
**Section 902 corporation** has the following meaning in *26 CFR § 1.909-1T*:

> any foreign corporation with respect to which one or more domestic corporations meet the ownership requirements of section 902(a) or (b).

#### Citation:
  - *26 CFR § 1.909-1T*
  - Heading: **PART 1—INCOME TAXES (CONTINUED) > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)**

