Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust
This form is used by personal holding companies, regulated investment companies, and real estate investment trusts to claim a deficiency dividend deduction under section 547 or 860.
Other Items You May Find Useful:
Form 2198, Determination of Liability for Personal Holding Company Tax Section 547(c)(3) of the Internal Revenue Code
Form 8927, Determination Under Section 860(e)(4) by a Qualified Investment Entity
Comment on Form 976
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