### Question
What is the definition of controlled foreign corporation?


### Answer
The definition of **controlled foreign corporation** is as follows in *26 U.S.C. § 1298*:

> given such term by section 957(a).

#### Citation:
  - *26 U.S.C. § 1298*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter P-Capital Gains and Losses > PART VI-TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES > Subpart D-General Provisions**

