### Question
How does the law define post-December reported amount?


### Answer
Under *26 U.S.C. § 852*, **post-December reported amount** is defined as:

> the aggregate reported amount determined by taking into account only dividends paid after December 31 of the taxable year

#### 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**

