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  • Sec.  851. Definition of regulated investment company.
  • Sec.  852. Taxation of regulated investment companies and their shareholders.
  • Sec.  853. Foreign tax credit allowed to shareholders.
  • Sec.  854. Limitations applicable to dividends received from regulated investment company.
  • Sec.  855. Dividends paid by regulated investment company after close of taxable year.
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(Last updated May 8, 2002)