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


### Answer
The term **Greek Corporation** is defined in *26 CFR § 502.1* as follows -

> a legal entity established under the laws of Greece

#### Citation:
  - *26 CFR § 502.1*
  - Heading: **Title 26—Internal Revenue > PART 502—GREECE > CHAPTER 1—INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY (Continued) > SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS > SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS**

