Part I - REGULATED INVESTMENT COMPANIES
- Section 851 - Definition of regulated investment company
- Section 852 - Taxation of regulated investment companies and their shareholders
- Section 853 - Foreign tax credit allowed to shareholders
- Section 853A - Credits from tax credit bonds allowed to shareholders
- Section 854 - Limitations applicable to dividends received from regulated investment company
- Section 855 - Dividends paid by regulated investment company after close of taxable year