What domain names are considered third party for cookies?

I am trying to access a different domain from an IFrame that sets a third party cookie (as the domain is different). But if at least two last labels of domains match then that cookie does not seem to be considered a third party cookie by Firefox and Chrome as disabling third party cookies does not prevent that cookie from being stored.

Examples of domains I tested (specified in hosts file):
asdf.net and qwerty.net - cookie from IFrame is considered third party and blocked by browsers
asdf.example.net and qwerty.example.net - cookie is not considered third party and not blocked

So what I am looking for is a more detailed description of what is considered a third party by the browser in context of cookies.

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