foreign tax redetermination
Defined in 1 place of the United States Code.
For purposes of this section, the term “foreign tax redetermination” means any redetermination for which a notice is required under subsection (c) of section 905 or paragraph (2) of section 404A(g).
Source
- 1994–present26 U.S.C. § 6689Internal Revenue Code · Failure to file notice of redetermination of foreign tax · for purposes of this section