{"id":"S94002181","label":"Controlled foreign corporations","description":"Here are entered works on corporations that are registered, and conduct business, in a different jurisdiction than the jurisdiction in which the controlling owners reside.","source_url":"https://id.loc.gov/authorities/subjects/sh94002181","normalized_label":"controlled foreign corporations","broader":["http://id.loc.gov/authorities/subjects/sh85032974"],"aliases":["CFCs (Controlled foreign corporations)"],"source_identifier":"http://id.loc.gov/authorities/subjects/sh94002181","provider":"lcsh","revision":"9c51e41c3ab223c4","taxonomy_revision":"f050b5d4780b1289","title":"Controlled foreign corporations","url":"/topics/S94002181","kind":"topic-directory","aeo_cohort":"topic-directory","catalogue_revision":"f050b5d4780b1289","numeric_address":"308575756563644960","address_version":"morton4x16-v1","coordinates":[0,22,26992,5120],"answer_status":"Directory metadata; local answer requires separate source review","truth_status":"Subject descriptor, not a factual answer or a demonstrated knowledge gap","reviewed_answer":null}