### Question
How does the law define foreign tax redetermination?


### Answer
Under *26 U.S.C. § 6689*, **foreign tax redetermination** is defined as:

> any redetermination for which a notice is required under subsection (c) of section 905 or paragraph (2) of section 404A(g)

#### Citation:
  - *26 U.S.C. § 6689*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter B-Assessable Penalties > PART I-GENERAL PROVISIONS**

