distributed amount
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4981 — for purposes of this section (2 versions over time)
The term "distributed amount" means, with respect to any calendar year, the sum of—
(A) the deduction for dividends paid (as defined in section 561) during such calendar year (but computed without regard to that portion of such deduction which is attributable to the amount excluded under section 857(b)(2)(D)), and
(B) any amount on which tax is imposed under subsection (b)(1) or (b)(3)(A) 1 of section 857 for any taxable year ending in such calendar year.
26 U.S.C. § 4982 — for purposes of this section
The term “distributed amount” means, with respect to any calendar year, the sum of—
(A) the deduction for dividends paid (as defined in section 561) during such calendar year, and
(B) 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.