### Question
How is the term world-wide operations defined?


### Answer
The term **world-wide operations** is defined in *26 U.S.C. § 999* as the following:

> operations in or related to countries other than the United States

#### Citation:
  - *26 U.S.C. § 999*
  - 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 V-INTERNATIONAL BOYCOTT DETERMINATIONS**

