### Question
How is the term Greek Corporation defined?


### Answer
The term **Greek Corporation** is defined in *26 CFR § 502.1* as the following:

> a legal entity established under the laws of Greece

#### Citation:
  - *26 CFR § 502.1*
  - Heading: **PART 502—GREECE > SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS > SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS**

