This document provides guidance relating to the income test and the asset diversification requirements that are used to determine whether a corporation may qualify as a regulated investment company (RIC) for federal income tax purposes. These proposed regulations provide guidance to corporations that intend to qualify as RICs.
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Guidance under Section 851 Relating to Investments in Stock and Securities
This document provides guidance relating to the income test and the asset diversification requirements that are used to determine whether a corporation may qualify as a regulate...
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Federal Register Citation
Use this for formal legal and research references to the published document.
81 FR 66576
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“Guidance under Section 851 Relating to Investments in Stock and Securities,” thefederalregister.org (September 28, 2016), https://thefederalregister.org/documents/2016-23408/guidance-under-section-851-relating-to-investments-in-stock-and-securities.