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INCOME TAX

Internal Revenue Bulletin 1999-46 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 99–40, page 565. Regulated investment companies. This procedure sets forth conditions under which distributions made to shareholders of a regulated investment company may vary and, nevertheless, be deductible under section 562(c) of the Code. It provides guidance on fee waivers and reimbursements and on performance fee provisions of advisory fee contracts. Rev. Proc. 96–47 amplified and superseded.

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▸Contents — Internal Revenue Bulletin 1999-46

Internal Revenue Bulletin 1999-46

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