Guidance Under Section 851 Relating to Investments in Stock and Securities

tax-irs · IRS · Rule · Published 2019-03-19 · Effective 2019-03-19 · 84 FR 9959

Document

Document number: 2019-05130
Federal Register citation: 84 FR 9959
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2019-03-19
Effective date: 2019-03-19
Treasury docket: TD 9851

Abstract

This document provides final regulations relating to the income test used to determine whether a corporation may qualify as a regulated investment company (RIC) for Federal income tax purposes. These final regulations provide guidance to corporations that intend to qualify as RICs.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown