---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schM/ptI"
level: "part"
label: "Part I"
heading: "Regulated Investment Companies"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schM-ptI"
sections_count: 6
---

# Part I — Regulated Investment Companies

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts

## Sections

- [§851. Definition of regulated investment company](/usc/26/851.md)
- [§852. Taxation of regulated investment companies and their shareholders](/usc/26/852.md)
- [§853. Foreign tax credit allowed to shareholders](/usc/26/853.md)
- [§853A. Credits from tax credit bonds allowed to shareholders](/usc/26/853A.md)
- [§854. Limitations applicable to dividends received from regulated investment company](/usc/26/854.md)
- [§855. Dividends paid by regulated investment company after close of taxable year](/usc/26/855.md)