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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter M > PART I

PART I—REGULATED INVESTMENT COMPANIES

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  • § 851. Definition of regulated investment company
  • § 852. Taxation of regulated investment companies and their shareholders
  • § 853. Foreign tax credit allowed to shareholders
  • § 854. Limitations applicable to dividends received from regulated investment company
  • § 855. Dividends paid by regulated investment company after close of taxable year
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