Skip to content
ChatProjectCodes

Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2013-31 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to a redemption of one or more shares in an investment company registered under the 1940 Act if— .01 The investment company is regulated as an MMF under Rule 2a–7 and holds itself out to the public as an MMF; and

.02 At the time of the redemption, the investment company is a floating-NAV MMF.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2013-31
Internal Revenue Bulletin 2013-31

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.