CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter M— Regulated Investment Companies and Real Estate Investment Trusts
PART I— REGULATED INVESTMENT COMPANIES
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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
Get a plain-English answer with a citation back to this text.
Ask AI about this code