Regulated investment company definition

Regulated investment company has the meaning set forth in Section 851 of the Code.

Regulated investment company means any corporation which for a period covered by its report, is registered and regulated under the Investment Company Act of 1940 (54 Stat. 789), as amended.

Regulated investment company means that term as defined under section 851 of the internal revenue code.

Examples of Regulated investment company in a sentence

• To the extent that the proceeds from a termination pay- ment include the payment of a divi- dend equivalent, the gross amount of such proceeds will not include the amount of such dividend equivalent.(C) Regulated investment company dis- tributions.

• Regulated investment company Federally insured credit unionApproved non-bank trustee (attach copy of approval letter) Number, street, and room or suite no.

• For the definition of foreign corporation, see section 7701(a).§ 1.853–2 Effect of election.(a) Regulated investment company.

• Matthews, Deputy Commissioner for Services and Enforcement.Approved May 2, 2006.Eric Solomon,Acting Deputy Assistant Secretaryof the Treasury.(Filed by the Office of the Federal Register on May 24, 2006, 11:47 a.m., and published in the issue of the Federal Register for June 1, 2006, 71 F.R. 31267) Section 851.—Definition of Regulated Investment Company26 CFR 1.851–2: Limitations.(Also Sections 7704, 7805; 301.7805–1.) Regulated investment company (RIC).

• A broker is not re- quired to apply section 1259 (regarding constructive sales), section 475 (regard- ing the mark-to-market method of ac- counting), or section 1296 (regarding the mark-to-market method of ac- counting for marketable stock in a pas- sive foreign investment company) when determining whether any gain or loss on the sale of a security is long-term or short-term.(iv) Regulated investment company andreal estate investment trust adjustments.

More Definitions of Regulated investment company

Regulated investment company means regulated investment company as defined in section 851(a) of the Internal Revenue Code or a fund of the regulated investment company as defined in section 851(g) of the Internal Revenue Code.

Regulated investment company means regulated investment company as defined

Regulated investment company means any domestic corporation that meets the requirements of Section 851 of the Internal Revenue Code and that has made a valid election under Section 853 of the Internal Revenue Code to have its shareholders’ pro rata share of entity-level income tax paid by the electing corporation be deemed to have been paid by its shareholders. The term “regulated investment company” includes, but is not limited to, a mutual fund.

Regulated investment company has the meaning set forth in Section 2.6 of this Agreement.

Regulated investment company means an investment company or business development company that qualifies for the special tax treatment provided for by subchapter M of the Code.

Regulated investment company means a corporation which qualifies as such under sections 851 and 852 of the Internal Revenue Code.

Regulated investment company means any organization registered under the Investment Company Act of 1940, as amended.