tested loss
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 951A — for purposes of this section
The term "tested loss" means, with respect to any controlled foreign corporation for any taxable year of such controlled foreign corporation, the excess (if any) of the amount described in subparagraph (A)(ii) over the amount described in subparagraph (A)(i).