October 2022

This automatic data processing credit represents taxes paid on undistributed capital gains by a regulated investment company (RIC) or a real estate investment trust (REIT). As a shareholder of a RIC or REIT, the corporation will receive notice of the amount of tax paid on undistributed capital gains on Form 2439, Notice to Shareholder of […]

A shareholder may be eligible to defer the shareholder’s pro rata share of this gain under section 1045 if the shareholder purchases other QSB stock during the 60-day period that began on the date the QSB stock was sold by the corporation. Report each shareholder’s pro rata share of net section 1231 gain (loss) in