net negative adjustment
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1368 — for purposes of this section
For purposes of clause (i), the term “net negative adjustment” means, with respect to any taxable year, the excess (if any) of—
(I) the reductions in the account for the taxable year (other than for distributions), over
(II) the increases in such account for such taxable year.