other · IRS · Rule · Published 2015-09-15 · Effective 2015-09-15 · 80 FR 55243
Document
Document number
2015-23137
Federal Register citation
80 FR 55243
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2015-09-15
Effective date
2015-09-15
Treasury docket
TD 9737
Abstract
This document contains final rules with revisions to examples that illustrate the controlled group rules applicable to regulated investment companies (RICs). The revised examples illustrate how the controlled group rules affect the RIC asset diversification tests.