aggregate reported amount

(III)The term “aggregate reported amount” means the aggregate amount of dividends reported by the company under clause (i) as short-term capital gain dividends for the taxable year (including short-term capital gain dividends paid after the close of the taxable year described in).

Source

26 USC § 871(k)(2)(C)(iv)(III)


Scoping language

For purposes of this subparagraph
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