### Question
Can you define what section 902 corporation means?


### Answer
**Section 902 corporation** is defined as the following in *26 U.S.C. § 909*:

> any foreign corporation with respect to which one or more domestic corporations meets the ownership requirements of subsection (a) or (b) of section 902

#### Citation:
  - *26 U.S.C. § 909*
  - 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 III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart A-Foreign Tax Credit**

