### Question
What does foreign trust mean?


### Answer
**Foreign trust** has the following meaning in *26 U.S.C. § 7701*:

> any trust other than a trust described in subparagraph (E) of paragraph (30)

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

