net accounts receivable
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term "net accounts receivable" means, with respect to any specified foreign corporation, the excess (if any) of—
(i) such corporation's accounts receivable, over
(ii) such corporation's accounts payable (determined consistent with the rules of section 461).
Source
- 2017–present26 U.S.C. § 965Internal Revenue Code · Temporary dividends received deduction · in this section