### Question
How is the term section 902 corporation defined?


### Answer
The term **section 902 corporation** is defined in *26 CFR § 1.909-1* as the following:

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

