There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter M - Regulated Investment Companies and Real Estate Investment Trusts (§§ 851 - 860L)
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Metadata
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter M - Regulated Investment Companies and Real Estate Investment Trusts |
Contains | sections 851 to 860L |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Part I - REGULATED INVESTMENT COMPANIES (§§ 851 - 855)
- Table Of Contents
- Front Matter
- Section 851 - Definition of regulated investment company
- Section 852 - Taxation of regulated investment companies and their shareholders
- Section 853 - Foreign tax credit allowed to shareholders
- Section 853A - Credits from tax credit bonds allowed to shareholders
- Section 854 - Limitations applicable to dividends received from regulated investment company
- Section 855 - Dividends paid by regulated investment company after close of taxable year
- Part II - REAL ESTATE INVESTMENT TRUSTS (§§ 856 - 859)
- Table Of Contents
- Front Matter
- Section 856 - Definition of real estate investment trust
- Section 857 - Taxation of real estate investment trusts and their beneficiaries
- Section 858 - Dividends paid by real estate investment trust after close of taxable year
- Section 859 - Adoption of annual accounting period
- Part III - PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS (§§ 860)
- Part IV - REAL ESTATE MORTGAGE INVESTMENT CONDUITS (§§ 860A - 860G)
- Table Of Contents
- Section 860A - Taxation of REMIC's
- Section 860B - Taxation of holders of regular interests
- Section 860C - Taxation of residual interests
- Section 860D - REMIC defined
- Section 860E - Treatment of income in excess of daily accruals on residual interests
- Section 860F - Other rules
- Section 860G - Other definitions and special rules
- Part V - REPEALED (§§ 860H - 860L)
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