11.1802 Definitions.

As used in this chapter, unless the context clearly indicates otherwise:

(a) The terms "Foreign Sales Corporations", "FSC", "Small FSC", and "Foreign Trade Income" have the same meaning as are assigned those terms in Subpart C of Part III of Subchapter N of Chapter 1 of the United States Internal Revenue Code of 1954, as amended(relating to income from sources outside the United States); the term "FSC" shall include "Small FSC" unless otherwise indicated;

(c) The term "Internal Revenue Code" means the United States Internal Revenue Code of 1 954(Title 26, United States Code), as amended.