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