redetermined deductions
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 857 — for purposes of this part (3 versions over time)
The term “redetermined deductions” means deductions (other than redetermined rents) of a taxable REIT subsidiary of a real estate investment trust to the extent the amount of such deductions would (but for subparagraph (F)) be decreased on distribution, apportionment, or allocation under section 482 to clearly reflect income as between such subsidiary and such trust.