### Question
How is the term domestic member” means a domestic corporation which is a member of a controlled group (as defined in section 993(a)(3)), and the term “foreign member defined?


### Answer
The term **domestic member” means a domestic corporation which is a member of a controlled group (as defined in section 993(a)(3)), and the term “foreign member** is defined in *26 U.S.C. § 995* as the following:

> a foreign corporation which is a member of such a controlled group

#### Citation:
  - *26 U.S.C. § 995*
  - 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 IV-DOMESTIC INTERNATIONAL SALES CORPORATIONS > Subpart B-Treatment of Distributions to Shareholders**

