US Code
CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter M— Regulated Investment Companies and Real Estate Investment Trusts

PART I— REGULATED INVESTMENT COMPANIES

§ 851. Definition of regulated investment company - (a) General ruleFor purposes of this subtitle, the term “regulated...

§ 852. Taxation of regulated investment companies and their shareholders - (a) Requirements applicable to regulated investment companiesThe provisions of this...

§ 853. Foreign tax credit allowed to shareholders - (a) General ruleA regulated investment company—(1) more than 50 percent...

§ 853A. Credits from tax credit bonds allowed to shareholders - (a) General ruleA regulated investment company—(1) which holds (directly or...

§ 854. Limitations applicable to dividends received from regulated investment company - (a) Capital gain dividendFor purposes of section 1(h)(11) (relating to...

§ 855. Dividends paid by regulated investment company after close of taxable year - (a) General ruleFor purposes of this chapter, if a regulated...

PART II— REAL ESTATE INVESTMENT TRUSTS

§ 856. Definition of real estate investment trust - (a) In generalFor purposes of this title, the term “real...

§ 857. Taxation of real estate investment trusts and their beneficiaries - (a) Requirements applicable to real estate investment trustsThe provisions of...

§ 858. Dividends paid by real estate investment trust after close of taxable year - (a) General ruleFor purposes of this part, if a real...

§ 859. Adoption of annual accounting period - (a) General ruleFor purposes of this subtitle—(1) a real estate...

PART III— PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS

§ 860. Deduction for deficiency dividends - (a) General ruleIf a determination with respect to any qualified...

PART IV— REAL ESTATE MORTGAGE INVESTMENT CONDUITS

§ 860A. Taxation of REMIC’s - (a) General ruleExcept as otherwise provided in this part, a...

§ 860B. Taxation of holders of regular interests - (a) General ruleIn determining the tax under this chapter of...

§ 860C. Taxation of residual interests - (a) Pass-thru of income or loss(1) In generalIn determining the...

§ 860D. REMIC defined - (a) General ruleFor purposes of this title, the terms “real...

§ 860E. Treatment of income in excess of daily accruals on residual interests - (a) Excess inclusions may not be offset by net operating...

§ 860F. Other rules - (a) 100 percent tax on prohibited transactions(1) Tax imposedThere is...

§ 860G. Other definitions and special rules - (a) DefinitionsFor purposes of this part—(1) Regular interestThe term “regular...

[PART V— REPEALED]

[§§ 860H to 860L. Repealed. , , ] -