adjustment

(1) Adjustment in the case of regulated investment company In the case of any regulated investment company, the term “adjustment” means— (A) any increase in the investment company taxable income of the regulated investment company (determined without regard to the deduction for dividends paid (as defined in section 561 )), (B) any increase in the amount of the excess described in section 852(b)(3)(A) (relating to the excess of the net capital gain over the deduction for capital gain dividends paid), and (C) any decrease in the deduction for dividends paid (as defined in section 561 ) determined without regard to capital gains dividends.

Source

26 USC § 860(d)(1)


Scoping language

None identified. Default scope is assumed to be the entire title.
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