About Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust | Internal Revenue Service

About Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust

Personal holding companies (PHC), regulated investment companies (RIC), and real estate investment trusts (REIT) file this form to claim a deficiency dividend deduction under section 547 or 860.