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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter M
Part I
§ 851. Definition of regulated investment company
§ 852. Taxation of regulated investment companies and their shareholders
§ 853. Foreign tax credit allowed to shareholders
§ 853A. Credits from tax credit bonds allowed to shareholders
§ 854. Limitations applicable to dividends received from regulated investment company
§ 855. Dividends paid by regulated investment company after close of taxable year
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