Swiss Corporation or Other Entity [Internal Revenue] Law and Legal Definition

Pursuant to 26 CFR 509.104 (8) [Title 26 Internal Revenue; Chapter I Internal Revenue Service, Department of the Treasury; Subchapter G Regulations under Tax Conventions; Part 509 Switzerland; Subpart General Income Tax], the term Swiss Corporation or Other Entity means “a corporation or institution or foundation having juridical personality, or a partnership (association "en nom collectif" or "en commandite"), or other association without juridical personality, created or organized under Swiss laws.”