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Internal Revenue Code · 26 U.S.C.

Subchapter M. Regulated Investment Companies and Real Estate Investment Trusts

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Part I REGULATED INVESTMENT COMPANIES §§ 851–855

    1. § 851 Definition of regulated investment company
    2. § 852 Taxation of regulated investment companies and their shareholders
    3. § 853 Foreign tax credit allowed to shareholders
    4. § 853A Credits from tax credit bonds allowed to shareholders
    5. § 854 Limitations applicable to dividends received from regulated investment company
    6. § 855 Dividends paid by regulated investment company after close of taxable year

  2. Part II REAL ESTATE INVESTMENT TRUSTS §§ 856–859

    1. § 856 Definition of real estate investment trust
    2. § 857 Taxation of real estate investment trusts and their beneficiaries
    3. § 858 Dividends paid by real estate investment trust after close of taxable year
    4. § 859 Adoption of annual accounting period

  3. Part III PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS § 860

    1. § 860 Deduction for deficiency dividends

  4. Part IV REAL ESTATE MORTGAGE INVESTMENT CONDUITS §§ 860A–860G

    1. § 860A Taxation of REMIC’s
    2. § 860B Taxation of holders of regular interests
    3. § 860C Taxation of residual interests
    4. § 860D REMIC defined
    5. § 860E Treatment of income in excess of daily accruals on residual interests
    6. § 860F Other rules
    7. § 860G Other definitions and special rules

  5. Part V REPEALED § 860H–860L

    1. § 860H–860L Repealed