undisclosed foreign financial asset

(2) Undisclosed foreign financial asset For purposes of this subsection, the term “undisclosed foreign financial asset” means, with respect to any taxable year, any asset with respect to which information was required to be provided under section 6038 , 6038B , 6038D , 6046A , or 6048 for such taxable year but was not provided by the taxpayer as required under the provisions of those sections.


26 USC § 6662(j)(2)

Scoping language

For purposes of this subsection
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