Specified E&P deficit.
Specified E&P deficit. The term specified E&P deficit means, with respect to an E&P deficit foreign corporation, the amount of the deficit described in paragraph (f)(22)(i)(A) of this section.
The termspecified E&P deficitmeans, with respect to an E&P deficit foreign corporation, the amount of the deficit described inparagraph (f)(22)(i)(A)of this section.