{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s4501/d/3/A","label":"applicable foreign corporation","definition":"The term “applicable foreign corporation” means any foreign corporation the stock of which is traded on an established securities market (within the meaning of section 7704(b)(1)).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}