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Part IV. Applicable Federal Interest Rates

Section 852.—Taxation of Regulated Investment Companies and Their Shareholders

Internal Revenue Bulletin 2005-21 · 2026-10-03 edition · updated 2026-10-04 · United States

In making the dividend designations permitted by sections 852(b)(3)(C) and (b)(5)(A) of the Internal Revenue Code, may a regulated investment company (“RIC”) designate the maximum amount permitted under each provision even if the aggregate of all of the amounts so designated exceeds the total amount of the RIC’s dividend distributions. See Rev. Rul. 2005-31, page 1084.

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▸Contents — Internal Revenue Bulletin 2005-21
Internal Revenue Bulletin 2005-21

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