---
kind: "section"
citation: "48 C.F.R. § 9.108-1"
title: "48"
number: "9.108-1"
heading: "Definitions."
url: "https://uscodex.org/cfr/48/9.108-1"
---

# §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)](/usc/6/395.md?p=b), applied in accordance with the rules and definitions of [6 U.S.C. 395(c)](/usc/6/395.md?p=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.**

## Notes

### Amendments

[76 FR 31413, May 31, 2011, as amended at 79 FR 74556, Dec. 15, 2014]

### Authority

Authority: 41 U.S.C. 1121(b); 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113.

### Source

Source: 48 FR 42142, Sept. 19, 1983, unless otherwise noted.

### Amendments

[76 FR 31413, May 31, 2011, as amended at 79 FR 74556, Dec. 15, 2014]