Dividends treated as received by company on ex-dividend date
For purposes of this title, if a regulated investment company is the holder of record of any share of stock on the record date for any dividend payable with respect to such stock, such dividend shall be included in gross income by such company as of the later of—
(A)#
the date such share became ex-dividend with respect to such dividend, or
(B)#
the date such company acquired such share.