# Guidance Under Section 851 Relating to Investments in Stock and Securities; Correction
> **IRS** · Correcting amendments. · Published 2019-04-24 · Effective 2019-04-24 · 84 FR 17082
## Document
- **Document number:** 2019-08285
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 84 FR 17082
- **CFR reference:** 26 CFR 1
- **Publication date:** 2019-04-24
- **Effective date:** 2019-04-24
- **Treasury docket:** TD 9851
## Abstract

This document contains corrections to final regulations (TD 9851) that were published in the Federal Register on Tuesday, March 19, 2019. The final regulations provide guidance relating to the income test used to determine whether a corporation may qualify as a regulated investment company (RIC) for Federal income tax purposes.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2019/04/24/2019-08285/guidance-under-section-851-relating-to-investments-in-stock-and-securities-correction)
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