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9.108-1 Definitions.

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9.108-1 Definitions.

9.108-1 Definitions.

As used in this section-

Inverted domestic corporation means a foreign incorporated entity that meets the definition of an inverted domestic corporation under 6 U.S.C. 395(b), applied in accordance with the rules and definitions of 6 U.S.C. 395(c).

Subsidiary means an entity in which more than 50 percent of the entity is owned-

           (1) Directly by a parent corporation; or

           (2) Through another subsidiary of a parent corporation.