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PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
Law
USC 26
Internal Revenue Code
Income Taxes
NORMAL TAXES AND SURTAXES
Regulated Investment Companies and Real Estate Investment Trusts
PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
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Section
860
Deduction for deficiency dividends