net unrealized appreciation
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 341 — for purposes of this section
For purposes of this subsection, the term “net unrealized appreciation” means, with respect to the assets of a corporation, the amount by which—
(i) the unrealized appreciation in such assets on which there is unrealized appreciation, exceeds
(ii) the unrealized depreciation in such assets on which there is unrealized depreciation.