undisclosed foreign financial asset understatement
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6662 — for purposes of this section
For purposes of this section, the term “undisclosed foreign financial asset understatement” means, for any taxable year, the portion of the understatement for such taxable year which is attributable to any transaction involving an undisclosed foreign financial asset.