### Question
What is the definition of reported exempt-interest dividend amount?


### Answer
The definition of **reported exempt-interest dividend amount** is as follows in *26 U.S.C. § 852*:

> the amount reported to its shareholders under clause (i) as an exempt-interest dividend

#### Citation:
  - *26 U.S.C. § 852*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter M-Regulated Investment Companies and Real Estate Investment Trusts > PART I-REGULATED INVESTMENT COMPANIES**

