*   *   *   *   *

§1.199A-3   Qualified business income, qualified REIT dividends, and qualified PTP income.

*   *   *   *   *

(b) *  *  *

(1) *  *  *

(iv) *  *  *

(A) In general.

(B) Partial allowance.

(C) Attributes of disallowed loss determined in year loss is incurred.

(1) In general.

(2) Specified service trades or businesses.

(D) Examples.

*   *   *   *   *

(d) Section 199A dividends paid by a regulated investment company.

(1) In general.

(2) Definition of section 199A dividend.

(i) In general.

(ii) Reduction in the case of excess reported amounts.

(iii) Allocation of excess reported amount.

(A) In general.

(B) Special rule for noncalendar-year RICs.

(3) Definitions.

(i) Reported section 199A dividend amount.

(ii) Excess reported amount.

(iii) Aggregate reported amount.

(iv) Post-December reported amount.

(v) Qualified REIT dividend income.

(4) Treatment of section 199A dividends by shareholders.

(i) In general.

(ii) Holding period.

(5) Example.

(e) *  *  *

(2) *  *  *

(iii) Previously disallowed losses.

(iv) Section 199A dividends.

*   *   *   *   *

§1.199A-6   Relevant passthrough entities (RPEs), publicly traded partnerships (PTPs), trusts, and estates.

*   *   *   *   *

(d) *  *  *

(3) *  *  *

(iii) Separate shares.

*   *   *   *   *

(v) Charitable remainder trusts.

*   *   *   *   *

(e) *  *  *

(2) *  *  *

(iii) Separate shares.

(iv) Charitable remainder trusts.