### Question
What does foreign person mean?


### Answer
**Foreign person** has the following meaning in *26 U.S.C. § 59A*:

> given such term by section 6038A(c)(3).

#### Citation:
  - *26 U.S.C. § 59A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART VII-BASE EROSION AND ANTI-ABUSE TAX**

