Controlled Foreign Corporation

Preferred Label : Controlled Foreign Corporation;

NCIt synonyms : CFC;

NCIt definition : An offshore company in which a U.S. person owns 10 percent or more of a foreign corporation or in which 50 percent or more of the total voting stock is owned by U.S. shareholders collectively or 10 percent or more of the voting control is owned by U.S. persons which is treated by the IRS as a U.S. tax reporting entity.;

Détails

Origin ID

C54130;

UMLS CUI

C1705158;

Automatic exact mappings (from CISMeF team)
- Ozone depletion [UNESCO concept]
- Tubulin-specific Chaperone C [OMIM gene]
Semantic type(s)
- Organization [UMLS semantic type]

Position du mot-clé dans l'(les) arborescence(s) :

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