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-
48 C.F.R. §§9.108-1