adjusted financial statement income
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 56A — for purposes of this part
For purposes of this part, the term "adjusted financial statement income" means, with respect to any corporation for any taxable year, the net income or loss of the taxpayer set forth on the taxpayer's applicable financial statement for such taxable year, adjusted as provided in this section.