26 U.S. Code Part I - REGULATED INVESTMENT COMPANIES
- § 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
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.
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