Earnings and profits.

(8) Earnings and profits. For purposes of 1.367(b)7 and 1.367(b)9, the term earnings and profits means post-1986 undistributed earnings, pre-1987 accumulated profits, and pre-1987 section 960 earnings and profits.

Source

26 CFR § 1.367(b)-2

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Scoping language

None

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