{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s904/d/5/A","label":"controlled foreign corporation","definition":"The term “controlled foreign corporation” has the meaning given such term by section 957 (taking into account section 953(c)).","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}