Subchapter M. Regulated Investment Companies and Real Estate Investment Trusts

Part I. Regulated Investment Companies

• 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

Part II. Real Estate Investment Trusts

• 26 U.S.C. § 856 Definition of Real Estate Investment Trust
• 26 U.S.C. § 857 Taxation of Real Estate Investment Trusts and Their Beneficiaries
• 26 U.S.C. § 858 Dividends Paid By Real Estate Investment Trust After Close of Taxable Year
• 26 U.S.C. § 859 Adoption of Annual Accounting Period

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

• 26 U.S.C. § 860 Deduction For Deficiency Dividends

Part IV. Real Estate Mortgage Investment Conduits

• 26 U.S.C. § 860A Taxation of Remic's
• 26 U.S.C. § 860B Taxation of Holders of Regular Interests
• 26 U.S.C. § 860C Taxation of Residual Interests
• 26 U.S.C. § 860D Remic Defined
• 26 U.S.C. § 860E Treatment of Income In Excess of Daily Accruals On Residual Interests
• 26 U.S.C. § 860F Other Rules
• 26 U.S.C. § 860G Other Definitions and Special Rules

Part V. Repealed

• 26 U.S.C. § 860H to 860L Repealed