### Question
How does the law define foreign incorporated entity?


### Answer
Under *6 U.S.C. § 395*, **foreign incorporated entity** is defined as:

> any entity which is, or but for subsection (b) would be, treated as a foreign corporation for purposes of title 26

#### Citation:
  - *6 U.S.C. § 395*
  - Heading: **CHAPTER 1-HOMELAND SECURITY ORGANIZATION > SUBCHAPTER VIII-COORDINATION WITH NON-FEDERAL ENTITIES; INSPECTOR GENERAL; UNITED STATES SECRET SERVICE; COAST GUARD; GENERAL PROVISIONS > Part D-Acquisitions**

