Public Law 119-100 (06/26/2026)
Part I Regulated Investment Companies
Browse 0 units and 6 sections in Part I Regulated Investment Companies of Title 26.
Sections in Part I
§ 851
Definition of regulated investment company
§ 852
Taxation of regulated investment companies and their shareholders
§ 853
Foreign tax credit allowed to shareholders
§ 853A
Credits from tax credit bonds 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