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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter M—Regulated Inve...
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PART I—REGULATED INVESTMENT COMPANIES (§§ 851 –...
PART I—REGULATED INVESTMENT COMPANIES (§§ 851 – 855)
§ 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