post-December reported amount
Defined in 2 places — 1 distinct definitions of the United States Code.
The term “post-December reported amount” means the aggregate reported amount determined by taking into account only dividends paid after December 31 of the taxable year.
Same definition in 2 sections
- 2010–present26 U.S.C. § 852Internal Revenue Code · Taxation of regulated investment companies and their shareholders · for purposes of this part
- 2010–present26 U.S.C. § 871Internal Revenue Code · Tax on nonresident alien individuals · for purposes of this section