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. Current Revision Form 976 PDF Recent Developments Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Revisions for Form 976 Revenue Procedure 2009-28 Other Current Products Related About Form 8927, Determination Under Section 860(e)(4) by a Qualified Investment Entity
