effectively connected earnings and profits
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 884 — for purposes of this section
The term “effectively connected earnings and profits” means earnings and profits (without diminution by reason of any distributions made during the taxable year) which are attributable to income which is effectively connected (or treated as effectively connected) with the conduct of a trade or business within the United States.