### Question
What is the definition of controlled foreign corporation?


### Answer
The definition of **controlled foreign corporation** is as follows in *26 U.S.C. § 881*:

> given to such term by section 957(a).

#### 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**

