# Guidance Under Section 851 Relating to Investments in Stock and Securities
> **IRS** · Final regulations. · Published 2019-03-19 · Effective 2019-03-19 · 84 FR 9959
## Document
- **Document number:** 2019-05130
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 9959
- **CFR reference:** 26 CFR 1
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2019/03/19/2019-05130/guidance-under-section-851-relating-to-investments-in-stock-and-securities)
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