26 USC 852
§ 852 - Taxation of regulated investment companies and their shareholders
- § 852 - Taxation of regulated investment companies and their shareholders
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter M— Regulated Investment Companies and Real Estate Investment Trusts
- Notes
- Editorial Notes
- References in Text
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2017 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2010 Amendment
- Effective Date of 2006 Amendment
- Effective Date of 1999 Amendment
- Effective Date of 1997 Amendment
- Effective Date of 1996 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date of 1984 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1969 Amendment
- Effective Date of 1964 Amendment
- Effective Date of 1960 Amendment
- Effective Date of 1958 Amendment
- Effective Date of 1956 Amendment
- Plan Amendments Not Required Until January 1, 1989