{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s245A/b/1","label":"specified 10-percent owned foreign corporation","definition":"The term “specified 10-percent owned foreign corporation” means any foreign corporation with respect to which any domestic corporation is a United States shareholder with respect to such corporation.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}