United States IRC sections
Statute section
IRC section 7701
Definitions
Country
United States
Section
7701
Updated
2026-05-01
Operative text
Section 7701 is the Internal Revenue Code's general definitions section. For cross-border planning, the most practical parts are the rules defining when a corporation is domestic or foreign and the broader meaning assigned to key tax terms throughout the Code.
Cross-references
26 U.S.C. 7701(a)(4)26 U.S.C. 7701(a)(5)
Related guides
Primary sources
- 26 U.S.C. section 7701Verified 2026-05-01
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.