REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.851-1 Definition of regulated investment company.
- § 1.851-2 Limitations.
- § 1.851-3 Rules applicable to section 851(b)(3).
- § 1.851-4 Determination of status.
- § 1.851-5 Examples.
- § 1.851-6 Investment companies furnishing capital to development corporations.
- § 1.851-7 Certain unit investment trusts.
- § 1.852-1 Taxation of regulated investment companies.
- § 1.852-2 Method of taxation of regulated investment companies.
- § 1.852-3 Investment company taxable income.
- § 1.852-4 Method of taxation of shareholders of regulated investment companies.
- § 1.852-5 Earnings and profits of a regulated investment company.
- § 1.852-6 Records to be kept for purpose of determining whether a corporation claiming…
- § 1.852-7 Additional information required in returns of shareholders.
- § 1.852-8 Information returns.
- § 1.852-9 Special procedural requirements applicable to designation under section…
- § 1.852-10 Distributions in redemption of interests in unit investment trusts.
- § 1.852-11 Treatment of certain losses attributable to periods after October 31 of a…
- § 1.852-12 Non-RIC earnings and profits.
- § 1.853-1 Foreign tax credit allowed to shareholders.
- § 1.853-2 Effect of election.
- § 1.853-3 Notice to shareholders.
- § 1.853-4 Manner of making election.
- § 1.854-1 Limitations applicable to dividends received from regulated investment company.
- § 1.854-2 Notice to shareholders.
- § 1.854-3 Definitions.
- § 1.855-1 Dividends paid by regulated investment company after close of taxable year.
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