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section 957 a controlled foreign corporation, controlled foreign corporation irs, non controlled foreign corporation, taxation of controlled foreign corporation, controlled foreign corporation rules, controlled foreign corporation tax, domestic and foreign corporation, foreign corporation revised corporation code, section 965 specified foreign corporation, foreign owned domestic corporation, foreign owned c corporation, controlled foreign corporation cfc, foreign or domestic corporation, controlled foreign corporation definition, state of california foreign corporation, what is a specified foreign corporation, foreign corporation in california, controlled foreign corporation form 5471, irs publication 957 pdf