### Question
What is the definition of qualified business unit?


### Answer
The definition of **qualified business unit** is as follows in *26 U.S.C. § 954*:

> given such term by section 989(a).

#### Citation:
  - *26 U.S.C. § 954*
  - 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**

