majority U.S. shareholder year
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 898 — for purposes of this section (2 versions over time)
For purposes of this subsection, the term “majority U.S. shareholder year” means the taxable year (if any) which, on each testing day, constituted the taxable year of—
(i) each United States shareholder described in subsection (b)(2)(A), and
(ii) each United States shareholder not described in clause (i) whose stock was treated as owned under subsection (b)(2)(B) by any shareholder described in such clause.