El término “compañía de fideicomisos”, para los fines de las secs. 301 a 503 de este título, significa una corporación del país formada con el objeto de tomar, aceptar y cumplir o ejecutar los fideicomisos que legalmente se le confíen, actuando, como fiduciaria en los casos prescritos por la ley, recibiendo depósitos de dinero y de otra propiedad mueble; así como emitiendo documentos por los mismos, y prestando dinero con garantías reales o personales.
El término “compañía extranjera de fideicomisos”, para los fines de las secs. 301 a 503 de este título, significa una corporación organizada bajo las leyes de otro territorio o estado, de los Estados Unidos o país extranjero con el objeto de dedicarse al negocio de fideicomisos, lleve a cabo o no tal negocio en el lugar de su incorporación.
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