Regulated Investment Company Modernization Act of 2010
Pub. L. 111–325
US Codex doesn’t hold the enacted text of this law — the public-law corpus runs from the 113th Congress (2013) onward. What it changed in the U.S. Code, reconstructed from the credit notes, is listed below.
15 sections of the Code credited to this law, found between Public Law 111-137 and Public Law 111-383.
- 26 U.S.C. § 267 — Losses, expenses, and interest with respect to transactions between related taxpayers
- 26 U.S.C. § 302 — Distributions in redemption of stock
- 26 U.S.C. § 316 — Dividend defined
- 26 U.S.C. § 562 — Rules applicable in determining dividends eligible for dividends paid deduction
- 26 U.S.C. § 851 — Definition of regulated investment company
- 26 U.S.C. § 852 — Taxation of regulated investment companies and their shareholders
- 26 U.S.C. § 853 — Foreign tax credit allowed to shareholders
- 26 U.S.C. § 853A — Credits from tax credit bonds allowed to shareholders
- 26 U.S.C. § 854 — Limitations applicable to dividends received from regulated investment company
- 26 U.S.C. § 855 — Dividends paid by regulated investment company after close of taxable year
- 26 U.S.C. § 860 — Deduction for deficiency dividends
- 26 U.S.C. § 871 — Tax on nonresident alien individuals
- 26 U.S.C. § 1212 — Capital loss carrybacks and carryovers
- 26 U.S.C. § 1222 — Other terms relating to capital gains and losses
- 26 U.S.C. § 4982 — Excise tax on undistributed income of regulated investment companies