Time certain dividends taken into account
For purposes of this title, any dividend declared by a regulated investment company in October, November, or December of any calendar year and payable to shareholders of record on a specified date in such a month shall be deemed—
(A)#
to have been received by each shareholder on December 31 of such calendar year, and
(B)#
to have been paid by such company on December 31 of such calendar year (or, if earlier, as provided in section 855).
The preceding sentence shall apply only if such dividend is actually paid by the company during January of the following calendar year.