---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schM/ptIII"
level: "part"
label: "Part III"
heading: "Provisions Which Apply to Both Regulated Investment Companies and Real Estate Investment Trusts"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schM-ptIII"
sections_count: 1
---

# Part III — Provisions Which Apply to Both Regulated Investment Companies and Real Estate Investment Trusts

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

- [§860. Deduction for deficiency dividends](/usc/26/860.md)