Controlled foreign corporation; United States shareholder
For purposes of this subsection—
(A) Controlled foreign corporation
(A)Controlled foreign corporation#
The term “controlled foreign corporation” has the meaning given such term by section 957 (taking into account section 953(c)).
(B)United States shareholder#
The term “United States shareholder” has the meaning given such term by section 951(b) (taking into account section 953(c)).