corporation or a domestic or foreign partnership which is regularly traded on an established securities market. (ii) Exception Such term shall not include— (I) any investment in a domestic corporation on or after the date on which such non-exempt foreign government holds (directly or indirectly) 10 percent or more (by vote or value) of the total outstanding shares of stock in such domestic corporation, and (II) any investment in a domestic or foreign partnership on or after the date on which such non-exempt foreign government holds (directly or indirectly) 10 percent or more of the capital or profits interests of such domestic partnership. (E) Other terms For purposes of this paragraph— (i) Non-exempt foreign government The term non-exempt foreign government has the meaning given such term under section 892(a)(4) of the Internal Revenue Code of 1986 (as added by this section). (ii) Investment The term investment means an investment described in section 892(a)(1)(A)(i) of the Internal Revenue Code of 1986.