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


### Answer
The definition of **controlled foreign corporation** is as follows in *26 U.S.C. § 904*:

> given such term by section 957 (taking into account section 953(c)).

#### Citation:
  - *26 U.S.C. § 904*
  - 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 III-INCOME FROM SOURCES WITHOUT THE UNITED STATES > Subpart A-Foreign Tax Credit**

