any amount on which tax is imposed under subsection (b) (1) or (b) (3) (A) of section 852 for any taxable year ending in such calendar year. the grossed up required distribution for such preceding calendar year. any exempt-interest dividend as defined in section 852 (b) (5).

I.R.C. § 4982(e)(2)(B) Reduction By Net Ordinary Loss For Calendar Year — The amount determined under subparagraph (A) shall be reduced (but not below the net capital gain) by the amount of the company's net ordinary loss for the calendar year.

2024年1月1日 · Excise tax on undistributed income of regulated investment companies. (a) Imposition of tax. --There is hereby imposed a tax on every regulated investment company for each calendar year equal to 4 percent of the excess (if any) of-- (2) the distributed amount for such calendar year. (b) Required distribution. --For purposes of this section--

26 U.S.C. § 4982 (2021) Section Name §4982. Excise tax on undistributed income of regulated investment companies: Section Text (a) Imposition of tax. There is hereby imposed a tax on every regulated investment company for each calendar year …

Excise tax on undistributed income of regulated investment companies. There is hereby imposed a tax on every regulated investment company for each calendar year equal to 4 percent of the excess (if any) of- (1) the required distribution for such calendar year, over. (2) the distributed amount for such calendar year. For purposes of this section-

Regulated investment companies use this form to make the section 4982 (e) (4) election, and to figure and pay the excise tax on undistributed income under section 4982.

Section 4982 imposes an excise tax on a regulated investment company in the amount of four percent of the excess, if any, of the required distribution for a calendar year over the distributed amount for such calendar year.

.01 Section 4982(a) imposes an excise tax on most RICs for each calendar year equal to 4 percent of the excess of the required distribution for the calendar year over the distributed amount for the calendar year.

There is hereby imposed a tax on every regulated investment company for each calendar year equal to 4 percent of the excess (if any) of-- (1) the required distribution for such calendar year, over. (2) the distributed amount for such calendar year. (b) Required distribution. For purposes of this section-- (1) In general.

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