excess reported amount
Defined in 2 places of the United States Code.
The term “excess reported amount” means the excess of the aggregate reported amount over the exempt interest of the company for the taxable year.
Source
- 2010–present26 U.S.C. § 852Internal Revenue Code · Taxation of regulated investment companies and their shareholders · for purposes of this title
The term “excess reported amount” means the excess of the aggregate reported amount over the net capital gain of the company for the taxable year.
Source
- 2010–present26 U.S.C. § 852Internal Revenue Code · Taxation of regulated investment companies and their shareholders · for purposes of this part
The term “excess reported amount” means the excess of the aggregate reported amount over the qualified net interest income of the company for the taxable year.
Source
- 2010–present26 U.S.C. § 871Internal Revenue Code · Tax on nonresident alien individuals · for purposes of this section
The term “excess reported amount” means the excess of the aggregate reported amount over the qualified short-term gain of the company for the taxable year.
Source
- 2010–present26 U.S.C. § 871Internal Revenue Code · Tax on nonresident alien individuals · for purposes of this section