United States Code · Part
Part I — Regulated Investment Companies
26 U.S.C. pt. ptI
- § 851 Definition Of Regulated Investment Company
- § 852 Taxation Of Regulated Investment Companies And Their Shareholders
- § 853 Foreign Tax Credit 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
- § 853A Credits From Tax Credit Bonds Allowed To Shareholders