### Question
Can you define what foreign business entity means?


### Answer
**Foreign business entity** is defined as the following in *26 U.S.C. § 6038*:

> a foreign corporation and a foreign partnership

#### Citation:
  - *26 U.S.C. § 6038*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart A-Information Concerning Persons Subject to Special Provisions**

