TITLE 26 - US CODE - PART I - REGULATED INVESTMENT COMPANIES
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TITLE 26 - US CODE - PART I - REGULATED INVESTMENT COMPANIES
26 USC 851 - Definition of regulated investment company
26 USC 852 - Taxation of regulated investment companies and their shareholders
26 USC 853 - Foreign tax credit allowed to shareholders
26 USC 854 - Limitations applicable to dividends received from regulated investment company
26 USC 855 - Dividends paid by regulated investment company after close of taxable year
‹ Subchapter M - Regulated Investment Companies and Real Estate Investment Trusts
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26 USC 851 - Definition of regulated investment company ›
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