§4982. Excise tax on undistributed income of regulated investment companies — Inbound Citations
26 U.S.C. § 4982
Cited by 6 provisions in release 119-102.
Citations to 26 U.S.C. § 4982 as a whole
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(A) only to the extent that the amount distributed by the company with respect to the calendar year does not exceed the required distribution for such calendar year (as determined under section 4982 by substituting “100 percent” for each percentage set forth in section 4982(b)(1)), and
Citations to §4982(b)(1)
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(A) only to the extent that the amount distributed by the company with respect to the calendar year does not exceed the required distribution for such calendar year (as determined under section 4982 by substituting “100 percent” for each percentage set forth in section 4982(b)(1)), and
Citations to §4982(e)(4)
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(G) In the case of a company to which an election under section 4982(e)(4) applies—(i) if such company’s taxable year ends with the month of November, the amount of qualified late-year losses (if any) shall be computed without regard to any income, gain, or loss described in subparagraphs (C) and (E), and(ii) if such company’s taxable year ends with the month of December, subparagraph (A) shall not apply.
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(B) except as provided in regulations, only if an election under section 4982(e)(4) is not in effect with respect to such company.
Citations to §4982(e)(5)(B)(i)
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(ii) the specified gains (as defined in section 4982(e)(5)(B)(i)) attributable to such portion of the taxable year.
Citations to §4982(e)(5)(B)(ii)
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(i) the specified losses (as defined in section 4982(e)(5)(B)(ii)) attributable to the portion of the taxable year after October 31, over