§854. Limitations applicable to dividends received from regulated investment company — Inbound Citations

Citations to 26 U.S.C. § 854 as a whole

• 26 U.S.C. § 1(h)(11)(D)(iii)

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  (iii) A dividend received from a regulated investment company or a real estate investment trust shall be subject to the limitations prescribed in sections 854 and 857.