Part I – Regulated Investment Companies

Regulated Investment Companies

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter M > Part I

Details

• Reference: Part I
• Legend: Regulated Investment Companies
• USCode Year: 2013

Provision Content

Amendments

2009—Pub. L. 111–5, div. B, title I, §1541(b)(3), Feb. 17, 2009, 123 Stat. 362, added item 853A.

1980—Pub. L. 96–223, title IV, §404(b)(7), Apr. 2, 1980, 94 Stat. 307, inserted and taxable interest after dividends in item 854 for taxable years after Dec. 31, 1980, and before Jan. 1, 1982.

1960—Pub. L. 86–779, §10(b)(1), Sept. 14, 1960, 74 Stat. 1008, inserted and Real Estate Investment Trusts in subchapter M heading, part I and part II designations thereunder and part I designation preceding table of sections numbered 851 to 855.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-831 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-831, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-817A in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-817A, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-817 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-817, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-818 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-818, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

25-U.S.C.-161D in the Legal Encyclopedia: Investment

In this entry about 25-U.S.C.-161D, find legal reference material, bibliographies and premiere content related to investment in the American Encyclopedia of Law, presenting a comprehensive view of the United States investment-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter M/Part I/Section 851 – Definition of Regulated Investment Company
• Title 26/Subtitle A/Chapter 1/Subchapter M/Part I/Section 852 – Taxation of Regulated Investment Companies and Their Shareholders
• Title 26/Subtitle A/Chapter 1/Subchapter M/Part I/Section 853 – Foreign Tax Credit Allowed to Shareholders
• Title 26/Subtitle A/Chapter 1/Subchapter M/Part I/Section 853A – Credits From Tax Credit Bonds Allowed to Shareholders
• Title 26/Subtitle A/Chapter 1/Subchapter M/Part I/Section 854 – Limitations Applicable to Dividends Received From Regulated Investment Company
• Title 26/Subtitle A/Chapter 1/Subchapter M/Part I/Section 855 – Dividends Paid By Regulated Investment Company After Close of Taxable Year