### Question
What does Swiss corporation or other entity mean?


### Answer
**Swiss corporation or other entity** has the following meaning in *26 CFR § 509.104*:

> a corporation or institution or foundation having juridical personality, or a partnership (association "en nom collectif" or "en commandite"), or other association without juridical personality, created or organized under Swiss laws

#### Citation:
  - *26 CFR § 509.104*
  - Heading: **PART 509—SWITZERLAND**

