aggregate reported amount
Defined in 2 places of the United States Code.
The term “aggregate reported amount” means the aggregate amount of dividends reported by the company under clause (i) as capital gain dividends for the taxable year (including capital gain dividends paid after the close of the taxable year described in section 855).
Source
- 2010–present26 U.S.C. § 852Internal Revenue Code · Taxation of regulated investment companies and their shareholders · for purposes of this part
The term “aggregate reported amount” means the aggregate amount of dividends reported by the company under clause (i) as exempt-interest dividends for the taxable year (including exempt-interest dividends paid after the close of the taxable year described in section 855).
Source
- 2010–present26 U.S.C. § 852Internal Revenue Code · Taxation of regulated investment companies and their shareholders · for purposes of this title
The term “aggregate reported amount” means the aggregate amount of dividends reported by the company under clause (i) as interest related dividends for the taxable year (including interest related dividends paid after the close of the taxable year described in section 855).
Source
- 2010–present26 U.S.C. § 871Internal Revenue Code · Tax on nonresident alien individuals · for purposes of this section
The term “aggregate reported amount” means the aggregate amount of dividends reported by the company under clause (i) as short-term capital gain dividends for the taxable year (including short-term capital gain dividends paid after the close of the taxable year described in section 855).
Source
- 2010–present26 U.S.C. § 871Internal Revenue Code · Tax on nonresident alien individuals · for purposes of this section