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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter M
Part I
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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