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"Foreign Owned" generally indicates U.S. corporations that have a foreign entity that owns 25 percent or more of the corporation's voting stock.

Foreign "controlled" generally indicates U.S. corporations that have a foreign entity that owns 50 percent or more of the corporation's voting stock.

Corporation Tax Statistics Controlled Foreign Corporations

SOI Tax Stats - Partnership Study Explanation of Selected Terms

Form 8964-TRA, Section 987 Transition Information

Find information about Section 7216 including FAQs and revenue rulings.

SOI Tax Stats - 2008 Controlled Foreign Corporations Metadata

SOI Tax Stats - Split-Interest Trust Study Terms and Concepts

SOI Tax Stats - 2006 Controlled Foreign Corporations Metadata

Data leakage is becoming more common throughout industry and government, leading to the development of software and procedural techniques to detect and prevent such occurrences. Research and guidance on data leakage in the IRS Safeguards Program is available for agencies.