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Index  » Subtitle A  » Chapter 1  » Subchapter M

Subtitle A. Income Taxes (§§ 1-1564)


Subchapter M. Regulated Investment Companies and Real Estate Investment Trusts

Current through December 21, 2022 (Pub. L. 117-262)

The following list shows all sections of subchapter M (Regulated Investment Companies and Real Estate Investment Trusts) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 851Definition of regulated investment company
I.R.C. 852Taxation of regulated investment companies and their shareholders
I.R.C. 853Foreign tax credit allowed to shareholders
I.R.C. 853ACredits from tax credit bonds allowed to shareholders
I.R.C. 854Limitations applicable to dividends received from regulated investment company
I.R.C. 855Dividends paid by regulated investment company after close of taxable year
I.R.C. 856Definition of real estate investment trust
I.R.C. 857Taxation of real estate investment trusts and their beneficiaries
I.R.C. 858Dividends paid by real estate investment trust after close of taxable year
I.R.C. 859Adoption of annual accounting period
I.R.C. 860Deduction for deficiency dividends
I.R.C. 860ATaxation of REMIC's
I.R.C. 860BTaxation of holders of regular interests
I.R.C. 860CTaxation of residual interests
I.R.C. 860DREMIC defined
I.R.C. 860ETreatment of income in excess of daily accruals on residual interests
I.R.C. 860FOther rules
I.R.C. 860GOther definitions and special rules
I.R.C. 860H to 860LRepealed. Pub. L. 108–357, title VIII, §835(a), Oct. 22, 2004, 118 Stat. 1593

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2022 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.