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E&P net surplus shareholder

Defined in 1 place of the United States Code.

For purposes of this paragraph, the term "E&P net surplus shareholder" means any United States shareholder which would (determined without regard to this paragraph) take into account an amount greater than zero under section 951(a)(1) by reason of subsection (a).

Source

2017–present 26 U.S.C. § 965Internal Revenue Code · Temporary dividends received deduction · in this section