26 CFR Topic
REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
June 25, 2020
§
1.851-1
Definition of regulated investment company
§
1.851-2
Limitations
§
1.851-3
Rules applicable to section 851(b)(3)
§
1.851-4
Determination of status
§
1.851-5
Examples
§
1.851-6
Investment companies furnishing capital to development corporations
§
1.851-7
Certain unit investment trusts
§
1.852-1
Taxation of regulated investment companies
§
1.852-2
Method of taxation of regulated investment companies
§
1.852-3
Investment company taxable income
§
1.852-4
Method of taxation of shareholders of regulated investment companies
§
1.852-5
Earnings and profits of a regulated investment company
§
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
Additional information required in returns of shareholders
§
1.852-8
Information returns
§
1.852-9
Special procedural requirements applicable to designation under section 852(b)(3)(D)
§
1.852-10
Distributions in redemption of interests in unit investment trusts
§
1.852-11
Treatment of certain losses attributable to periods after October 31 of a taxable year
§
1.852-12
Non-RIC earnings and profits
§
1.853-1
Foreign tax credit allowed to shareholders
§
1.853-2
Effect of election
§
1.853-3
Notice to shareholders
§
1.853-4
Manner of making election
§
1.854-1
Limitations applicable to dividends received from regulated investment company
§
1.854-2
Notice to shareholders
§
1.854-3
Definitions
§
1.855-1
Dividends paid by regulated investment company after close of taxable year
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