qualified estimated tax payments
(4) Special rule for estimated tax payments (A) In general In the case of a regulated investment company which elects the application of this paragraph for any calendar year— (i) the distributed amount with respect to such company for such calendar year shall be increased by the amount on which qualified estimated tax payments are made by such company during such calendar year, and (ii) the distributed amount with respect to such company for the following calendar year shall be reduced by the amount of such increase. (B) Qualified estimated tax payments For purposes of this paragraph, the term “qualified estimated tax payments” means, with respect to any calendar year, payments of estimated tax of a tax described in paragraph (1)(B) for any taxable year which begins (but does not end) in such calendar year.