Go to Previous Versions
of
this Part
2022 US Code
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
Part I - Regulated Investment Companies
| United States Code, 2018 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 PART I - REGULATED INVESTMENT COMPANIES |
| sections 851 to 855 |
| 2022 |
| January 5, 2023 |
| No |
| standard |
- 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
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
