Subjgrp 1. 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.