Sec. 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.

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.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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