distributed amount

(1) In general 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) of section 857 for any taxable year ending in such calendar year.


26 USC § 4981(c)(1)

Scoping language

For purposes of this section
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