Sections
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1.851-1
§ 1.851-1 Definition of regulated investment company. -
1.851-2
§ 1.851-2 Limitations. -
1.851-3
§ 1.851-3 Rules applicable to section 851(b)(3). -
1.851-4
§ 1.851-4 Determination of status. -
1.851-5
§ 1.851-5 Examples. -
1.851-6
§ 1.851-6 Investment companies furnishing capital to development corporations. -
1.851-7
§ 1.851-7 Certain unit investment trusts. -
1.852-1
§ 1.852-1 Taxation of regulated investment companies. -
1.852-2
§ 1.852-2 Method of taxation of regulated investment companies. -
1.852-3
§ 1.852-3 Investment company taxable income. -
1.852-4
§ 1.852-4 Method of taxation of shareholders of regulated investment companies. -
1.852-5
§ 1.852-5 Earnings and profits of a regulated investment company. -
1.852-6
§ 1.852-6 Records to be kept for purpose of determining whether a corporation claiming to be a regulated investment company is a personal holding company. -
1.852-7
§ 1.852-7 Additional information required in returns of shareholders. -
1.852-8
§ 1.852-8 Information returns. -
1.852-9
§ 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D). -
1.852-10
§ 1.852-10 Distributions in redemption of interests in unit investment trusts. -
1.852-11
§ 1.852-11 Treatment of certain losses attributable to periods after October 31 of a taxable year. -
1.852-12
§ 1.852-12 Non-RIC earnings and profits. -
1.853-1
§ 1.853-1 Foreign tax credit allowed to shareholders. -
1.853-2
§ 1.853-2 Effect of election. -
1.853-3
§ 1.853-3 Notice to shareholders. -
1.853-4
§ 1.853-4 Manner of making election. -
1.854-1
§ 1.854-1 Limitations applicable to dividends received from regulated investment company. -
1.854-2
§ 1.854-2 Notice to shareholders. -
1.854-3
§ 1.854-3 Definitions. -
1.855-1
§ 1.855-1 Dividends paid by regulated investment company after close of taxable year.