REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS
- § 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