such rules shall include rules requiring in appropriate cases the look through to earnings and profits of members of any affiliated group including a controlled foreign corporation or foreign corporation described in such paragraph where the earnings and profits of such controlled foreign corporation or such foreign corporation are attributable to distributions received from other members of the group. (c) Eligible corporation For purposes of this section, the term eligible corporation means any domestic corporation other than— (1) a regulated investment company, (2) a real estate investment trust, (3) an S corporation, (4) a corporation which is exempt from tax under section 501 or 521, (5) an organization taxable under subchapter T of this chapter (relating to cooperative organizations), (6) a cooperative governed by the rules applicable to cooperatives as in effect before the enactment of subchapter T, or (7) a DISC or former DISC. (d) Reporting requirement (1) In general Each eligible corporation which makes payments of dividends during the reporting period for any taxable year shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth— (A) the aggregate amount of such dividends, (B) the aggregate amount of such dividends with respect to which the corporation is claiming a deduction under this section for the taxable year, (C) the aggregate amount of such dividends which the corporation paid during the period beginning on the 1st day of the reporting taxable year and ending on the 15th day of the 4th month of such taxable year which the corporation elected under subsection (b)(4) to treat as paid in the preceding taxable year, (D) the aggregate amount of such dividends which the corporation paid during the period beginning on the 1st day of the taxable year following the reporting taxable year and ending on the 15th day of the 4th month of such following taxable year which the corporation elected under subsection (b)(4) to treat as paid in the reporting taxable