U.S. net equity
Defined in 1 place of the United States Code.
The term “U.S. net equity” means—
(A) U.S. assets, reduced (including below zero) by
(B) U.S. liabilities.
Source
- 201326 U.S.C. § 884Internal Revenue Code · Branch profits tax · in this section
The term "U.S. net equity" means—
(A) U.S. assets, reduced (including below zero) by
(B) U.S. liabilities.
(2) U.S. assets and U.S. liabilities
For purposes of paragraph (1)—
(A) U.S. assets
Source
- 1994–present26 U.S.C. § 884Internal Revenue Code · Branch profits tax · in this section