About: Controlled Foreign Corporation     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : owl:Class, within Data Space : linked.opendata.cz associated with source document(s)

AttributesValues
rdf:type
rdfs:label
  • Controlled Foreign Corporation
rdfs:subClassOf
Semantic_Type
  • Organization
Preferred_Name
  • Controlled Foreign Corporation
UMLS_CUI
  • C1705158
Legacy_Concept_Name
  • Controlled_Foreign_Corporation
FULL_SYN
  • CFCADNCI
  • Controlled Foreign CorporationPTNCI
DEFINITION
  • An offshore company in which a U.S. person owns 10 percent or more of a foreign corporation or in which 50 percent or more of the total voting stock is owned by U.S. shareholders collectively or 10 percent or more of the voting control is owned by U.S. persons which is treated by the IRS as a U.S. tax reporting entity.NCIhttp://www.specialinvestor.com
code
  • C54130
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