Regulated investment company definition

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

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

Regulated investment company means regulated investment company as defined

Examples of Regulated investment company in a sentence

• Regulated investment company may elect to defer certain losses for purposes of determining taxable income.

• For this provision, the following definitions apply: Cooperative Corporation means those organizations described under subchapter T of the IRC; Pass- through entity means a partnership, subchapter S Corporation, or other person, other than an individual, that is not classified for Federal Income Tax purposes as an association taxed as a corporation; Real estate investment trust means the term defined under IRC § 856; and Regulated investment company means the term defined under IRC § 851.

• For purposes of this paragraph (e), identical shares of stock means stock with the same Com- mittee on Uniform Security Identifica- tion Procedures (CUSIP) number or other security identifier number as permitted in published guidance of gen- eral applicability, see § 601.601(d)(2) of this chapter.(5) Regulated investment company.

• Regulated investment company Federally insured credit unionApproved non-bank trustee (attach copy of approval letter) b Type of submission (check one box):(1) Not a mass submitter (2) Mass submitter(3) Identical adoption of a mass submitter (4) Minor modification of a mass submitter6 Name of trustee or custodian Number, street, and room or suite no.

• 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.

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

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 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 any organization registered under the Investment Company Act of 1940, as amended.

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