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RowanâCabarrus Community College (RCCC) is a large community college in Rowan County and Cabarrus County, North Carolina, USA. It is one of 58 colleges in the state-supported North Carolina Community College System.
DEFINITION of 'Controlled Foreign Corporation-CFC'. A corporate entity that is registered and conducts business in a different jurisdiction or country than the residency of the controlling owners. Control of the foreign company is defined, in the U.S., according to the percentage of shares owned by U.S. citizens.