### Question
What is the definition of United States-owned foreign corporation?


### Answer
The definition of **United States-owned foreign corporation** is as follows in *26 U.S.C. § 535*:

> given to such term by section 904(h)(6).

#### Citation:
  - *26 U.S.C. § 535*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter G-Corporations Used to Avoid Income Tax on Shareholders > PART I-CORPORATIONS IMPROPERLY ACCUMULATING SURPLUS**

