### Question
What does registered form mean?


### Answer
**Registered form** has the following meaning in *26 U.S.C. § 881*:

> given such term by section 163(f).

#### Citation:
  - *26 U.S.C. § 881*
  - 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 II-NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subpart B-Foreign Corporations**

