{
  "id": "EXCL_RIC_INTEREST_SHORT_TERM_GAINS",
  "name": "RIC Interest-Related and Short-Term Capital Gain Dividend Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Applies to dividends designated by the RIC as interest-related or short-term capital gain dividends, subject to certain CFC and related-party exceptions.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "available",
    "retroactive_note": "Automatic — computed on return",
    "forward_status": "available"
  },
  "description": "Exempts foreign corporations from the 30% tax on interest-related dividends and short-term capital gain dividends received from a Regulated Investment Company (RIC).",
  "irc_reference": "IRC §881(e)",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}