### Question
How is the term post-1986 undistributed earnings defined?


### Answer
The term **post-1986 undistributed earnings** is defined in *26 U.S.C. § 245* as the following:

> given to such term by section 902(c)(1).

#### Citation:
  - *26 U.S.C. § 245*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VIII-SPECIAL DEDUCTIONS FOR CORPORATIONS**

