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NOTES:


Sec. 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.

Amendments

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.


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