Subchapter M: Regulated Investment Companies and Real Estate Investment Trusts
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
Part IV: REAL ESTATE MORTGAGE INVESTMENT CONDUITS
- Section 860A: Taxation of REMIC’s
- Section 860B: Taxation of holders of regular interests
- Section 860C: Taxation of residual interests
- Section 860D: REMIC defined
- Section 860E: Treatment of income in excess of daily accruals on residual interests
- Section 860F: Other rules
- Section 860G: Other definitions and special rules
[Part V: REPEALED]
- [Section 860H to 860L: Repealed. Pub. L. 108–357, title VIII, § 835(a), Oct. 22, 2004, 118 Stat. 1593]