{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s988/a/3/D","label":"10-percent owned foreign corporation","definition":"The term “10-percent owned foreign corporation” means any foreign corporation in which the United States person owns directly or indirectly at least 10 percent of the voting stock.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}