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Treasury Regulations · 26 CFR Part 1

Regulated investment companies and real estate investment trusts (§§ 1.851-1 to 1.855-1)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.851-1 Definition of regulated investment company.
  2. § 1.851-2 Limitations.
  3. § 1.851-3 Rules applicable to section 851(b)(3).
  4. § 1.851-4 Determination of status.
  5. § 1.851-5 Examples.
  6. § 1.851-6 Investment companies furnishing capital to development corporations.
  7. § 1.851-7 Certain unit investment trusts.
  8. § 1.852-1 Taxation of regulated investment companies.
  9. § 1.852-2 Method of taxation of regulated investment companies.
  10. § 1.852-3 Investment company taxable income.
  11. § 1.852-4 Method of taxation of shareholders of regulated investment companies.
  12. § 1.852-5 Earnings and profits of a regulated investment company.
  13. § 1.852-6 Records to be kept for purpose of determining whether a corporation claiming to be a regulated investment company is a personal holding company.
  14. § 1.852-7 Additional information required in returns of shareholders.
  15. § 1.852-8 Information returns.
  16. § 1.852-9 Special procedural requirements applicable to designation under section 852(b)(3)(D).
  17. § 1.852-10 Distributions in redemption of interests in unit investment trusts.
  18. § 1.852-11 Treatment of certain losses attributable to periods after October 31 of a taxable year.
  19. § 1.852-12 Non-RIC earnings and profits.
  20. § 1.853-1 Foreign tax credit allowed to shareholders.
  21. § 1.853-2 Effect of election.
  22. § 1.853-3 Notice to shareholders.
  23. § 1.853-4 Manner of making election.
  24. § 1.854-1 Limitations applicable to dividends received from regulated investment company.
  25. § 1.854-2 Notice to shareholders.
  26. § 1.854-3 Definitions.
  27. § 1.855-1 Dividends paid by regulated investment company after close of taxable year.