deferred foreign income corporation
Defined in 1 place of the United States Code.
The term "deferred foreign income corporation" means, with respect to any United States shareholder, any specified foreign corporation of such United States shareholder which has accumulated post-1986 deferred foreign income (as of the date referred to in paragraph (1) or (2) of subsection (a)) greater than zero.
Source
- 2017–present26 U.S.C. § 965Internal Revenue Code · Temporary dividends received deduction · for purposes of this section