26 USC Subtitle A, CHAPTER 1, Subchapter M, PART I: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter M, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter M-Regulated Investment Companies and Real Estate Investment TrustsPART I-REGULATED INVESTMENT COMPANIES
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PART I-REGULATED INVESTMENT COMPANIES

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.

        

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.