(3) Deficiency dividend distributions by a regulated investment company or real estate investment trust The term “dividend” also means any distribution of property (whether or not a dividend as defined in subsection (a)) which constitutes a “deficiency dividend” as defined in section 860(f).


26 USC § 316(b)(3)

Scoping language

None identified, default scope is assumed to be the parent (subpart C) of this section.
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