### Question
How is the "controlled foreign corporation" defined?


### Answer
The term **controlled foreign corporation** is defined in *26 U.S.C. § 1297* as follows -

> given such term by section 957(a).

#### Citation:
  - *26 U.S.C. § 1297*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter P-Capital Gains and Losses > PART VI-TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES > Subpart C-General Provisions**

