48 CFR § 9.108-1 - 9.108-1 Definitions.
---
identifier: "/us/cfr/t48/s9.108-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 9.108-1 - 9.108-1 Definitions."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "9.108-1"
section_name: "9.108-1 Definitions."
chapter_number: 1
chapter_name: "FEDERAL ACQUISITION REGULATION"
subchapter_number: "B"
subchapter_name: "ACQUISITION PLANNING"
part_number: "9"
part_name: "CONTRACTOR QUALIFICATIONS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
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."
regulatory_source: "48 FR 42142, Sept. 19, 1983, unless otherwise noted."
cfr_part: "9"
---
# 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), applied in accordance with the rules and definitions of 6 U.S.C. 395(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.
[76 FR 31413, May 31, 2011, as amended at 79 FR 74556, Dec. 15, 2014]