net accounts receivable
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 965 — in this section
For purposes of this paragraph, the term "net accounts receivable" means, with respect to any specified foreign corporation, the excess (if any) of—
(i) such corporation's accounts receivable, over
(ii) such corporation's accounts payable (determined consistent with the rules of section 461).