26 USC Part I
REGULATED INVESTMENT COMPANIES
October 30, 2020
§
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
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