### Question
What does reported capital gain dividend amount mean?


### Answer
**Reported capital gain dividend amount** has the following meaning in *26 U.S.C. § 852*:

> the amount reported to its shareholders under clause (i) as a capital gain 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**

