federal_register: 2016-23408

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2016-23408 Guidance under Section 851 Relating to Investments in Stock and Securities Proposed Rule 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. 2016-09-28 2016 9 https://www.federalregister.gov/documents/2016/09/28/2016-23408/guidance-under-section-851-relating-to-investments-in-stock-and-securities https://www.govinfo.gov/content/pkg/FR-2016-09-28/pdf/2016-23408.pdf Treasury Department; Internal Revenue Service 497,254 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...  

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