undistributed foreign earnings
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 245A — for purposes of this section
The term "undistributed foreign earnings" means the portion of the undistributed earnings which is attributable to neither—
(A) income described in subparagraph (A) of section 245(a)(5), nor
(B) dividends described in subparagraph (B) of such section (determined without regard to section 245(a)(12)).