There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter M - Regulated Investment Companies and Real Estate Investment Trusts (Sections 851 - 860L)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Part I - Regulated Investment Companies (Sections 851 - 855)
- Table of Contents
- Front Matter
- Sec. 851 - Definition of regulated investment company
- Sec. 852 - Taxation of regulated investment companies and their shareholders
- Sec. 853 - Foreign tax credit allowed to shareholders
- Sec. 853A - Credits from tax credit bonds allowed to shareholders
- Sec. 854 - Limitations applicable to dividends received from regulated investment company
- Sec. 855 - Dividends paid by regulated investment company after close of taxable year
- Part II - Real Estate Investment Trusts (Sections 856 - 859)
- Part III - Provisions Which Apply to Both Regulated Investment Companies and Real Estate Investment Trusts (Sections 860 - 860)
- Part IV - Real Estate Mortgage Investment Conduits (Sections 860A - 860G)
- Table of Contents
- Sec. 860A - Taxation of REMIC's
- Sec. 860B - Taxation of holders of regular interests
- Sec. 860C - Taxation of residual interests
- Sec. 860D - REMIC defined
- Sec. 860E - Treatment of income in excess of daily accruals on residual interests
- Sec. 860F - Other rules
- Sec. 860G - Other definitions and special rules
- Part V - Repealed (Sections 860H - 860L)
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