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, and (B) any amount on which tax is imposed under subsection (b)(1) or (b)(3)(A) of section 852 for any taxable year ending in such calendar year.


26 USC § 4982(c)(1)

Scoping language

For purposes of this section
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