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Regulated Investment Companies | Midpage
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United States Code
Title 26
A
Chapter 1
Subchapter M
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