All IRC Regulations

12 results for "852"

Showing top 12 matches in Treasury Regulations.

§ 1.852-1
Taxation of regulated investment companies.
§ 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.
§ 1.852-2
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).