§ 800.250 - Unaffiliated TID U.S. business.  


Latest version.
  • § 800.250 Unaffiliated TID U.S. business.

    The term unaffiliated TID U.S. business means, with respect to a foreign person, a TID U.S. business in which that foreign person does not directly hold more than 50 percent of the outstanding voting interest or have the right to appoint more than half of the members of the board of directors or equivalent governing body.