aggregate unused E&P deficit
Defined in 1 place of the United States Code.
The term "aggregate unused E&P deficit" means, with respect to any affiliated group, the lesser of—
(I) the sum of the excesses described in subparagraph (C), determined with respect to each E&P net deficit shareholder in such group, or
(II) the amount determined under subparagraph (E)(ii).
Source
- 2017–present26 U.S.C. § 965Internal Revenue Code · Temporary dividends received deduction · in this section