post-1986 undistributed earnings

(4)The term “post-1986 undistributed earnings” means the amount of the earnings and profits of the foreign corporation (computed in accordance with) accumulated in taxable years beginning after— (A)as of the close of the taxable year of the foreign corporation in which the dividend is distributed, and (B)without diminution by reason of dividends distributed during such taxable year.

Source

26 USC § 245(a)(4)


Scoping language

None: Default is title Scope
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