REGULATED INVESTMENT COMPANIES

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Regulated Investment Companies and Real Estate Investment Trusts
  7. REGULATED INVESTMENT COMPANIES

Checkout our iOS App for a better way to browser and research.

Section
851

Definition of regulated investment company

Section
852

Taxation of regulated investment companies and their shareholders

Section
853

Foreign tax credit allowed to shareholders

Section
853A

Credits from tax credit bonds allowed to shareholders

Section
854

Limitations applicable to dividends received from regulated investment company

Section
855

Dividends paid by regulated investment company after close of taxable year