### Question
How is the term foreign incorporated entity defined?


### Answer
The term **foreign incorporated entity** is defined in *6 U.S.C. § 395* as the following:

> any entity which is, or but for subsection (b) of this section would be, treated as a foreign corporation for purposes of title 26

#### Citation:
  - *6 U.S.C. § 395*
  - Heading: **CHAPTER 1-HOMELAND SECURITY ORGANIZATION > SUBCHAPTER VIII-COORDINATION WITH NON-FEDERAL ENTITIES; INSPECTOR GENERAL; UNITED STATES SECRET SERVICE; COAST GUARD; GENERAL PROVISIONS > Part D-Acquisitions**

