Regulated Investment Company Modernization Act of 2010

Pub. L. 111-325

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