§ 1.851-1 Definition of regulated investment company
§ 1.851-2 Limitations
§ 1.851-3 Rules applicable to section 851(b)(3)
§ 1.851-4 Determination of status
§ 1.851-5 Examples
§ 1.851-6 Investment companies furnishing capital to development corporations
§ 1.851-7 Certain unit investment trusts
§ 1.852-1 Taxation of regulated investment companies
§ 1.852-2 Method of taxation of regulated investment companies
§ 1.852-3 Investment company taxable income
§ 1.852-4 Method of taxation of shareholders of regulated investment companies
§ 1.852-5 Earnings and profits of a regulated investment company
§ 1.852-6 Records to be kept for purpose of determining whether a corporation claiming to be a regulated investment company is a personal holding company
§ 1.852-7 Additional information required in returns of shareholders
§ 1.852-8 Information returns
§ 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D)
§ 1.852-10 Distributions in redemption of interests in unit investment trusts
§ 1.852-11 Treatment of certain losses attributable to periods after October 31 of a taxable year
§ 1.852-12 Non-RIC earnings and profits
§ 1.853-1 Foreign tax credit allowed to shareholders
§ 1.853-2 Effect of election
§ 1.853-3 Notice to shareholders
§ 1.853-4 Manner of making election
§ 1.854-1 Limitations applicable to dividends received from regulated investment company
§ 1.854-2 Notice to shareholders
§ 1.854-3 Definitions
§ 1.855-1 Dividends paid by regulated investment company after close of taxable year

Terms Used In CFR > Title 26 > Chapter I > Subchapter A > Part 1 > REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS

  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • domestic: when applied to a corporation * * * means created or organized in the United States or under the law of the United States or of any State or Territory. See 26 CFR 36.3121(l)(1)-1
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1