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 United States Code (Last Updated: May 24, 2014)
 Title 26. INTERNAL REVENUE CODE
 SubTitle A. Income Taxes
 Chapter 1. NORMAL TAXES AND SURTAXES
 SubChapter M. Regulated Investment Companies and Real Estate Investment Trusts
 Part I. REGULATED INVESTMENT COMPANIES

Part I. REGULATED INVESTMENT COMPANIES  

§ 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

Amendments

Amendments

2009—Pub. L. 111–5, div. B, title I, § 1541(b)(3), Feb. 17, 2009, 123 Stat. 362, added item 853A.

1980—Pub. L. 96–223, title IV, § 404(b)(7), Apr. 2, 1980, 94 Stat. 307, inserted “and taxable interest” after “dividends” in item 854 for taxable years after Dec. 31, 1980, and before Jan. 1, 1982.

1960—Pub. L. 86–779, § 10(b)(1), Sept. 14, 1960, 74 Stat. 1008, inserted “and Real Estate Investment Trusts” in subchapter M heading, part I and part II designations thereunder and part I designation preceding table of sections numbered 851 to 855.