{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s1471/d/4","label":"foreign financial institution","definition":"The term “foreign financial institution” means any financial institution which is a foreign entity. Except as otherwise provided by the Secretary, such term shall not include a financial institution which is organized under the laws of any possession of the United States.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}