### Question
What is the definition of world-wide operations?


### Answer
The definition of **world-wide operations** is as follows in *26 U.S.C. § 999*:

> 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**

