- § 851. Definition of regulated investment company
- § 852. Taxation of regulated investment companies and their shareholders
- § 853. Foreign tax credit allowed to shareholders
- § 853A. Credits from tax credit bonds allowed to shareholders
- § 854. Limitations applicable to dividends received from regulated investment company
- § 855. Dividends paid by regulated investment company after close of taxable year
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26 U.S. Code Subtitle A Chapter 1 Subchapter M Part I - REGULATED INVESTMENT COMPANIES | U.S. Code | US Law | LII / Legal Information Institute
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Editorial Notes
Amendments
2009—Pub. L. 111–5, div. B, title I, § 1541(b)(3), Feb. 17, 2009, 123 Stat. 362, added item 853A.
1980—Pub. L. 96–223, title IV, § 404(b)(7), Apr. 2, 1980, 94 Stat. 307, inserted “and taxable interest” after “dividends” in item 854 for taxable years after Dec. 31, 1980, and before Jan. 1, 1982.
1960—Pub. L. 86–779, § 10(b)(1), Sept. 14, 1960, 74 Stat. 1008, inserted “and Real Estate Investment Trusts” in subchapter M heading, part I and part II designations thereunder and part I designation preceding table of sections numbered 851 to 855.