{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s535/d/2","label":"United States-owned foreign corporation","definition":"The term “United States-owned foreign corporation” has the meaning given to such term by section 904(h)(6).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}