45-day rule in the case of certain preference dividends
In the case of stock having preference in dividends and dividends with respect to such stock which are attributable to a period or periods aggregating in excess of 366 days, paragraph (1)(A)(i) shall be applied—
(A)#
by substituting “45 days” for “15 days” each place it appears, and
(B)#
by substituting “91-day period” for “31-day period”.