federal_register: 2019-05130

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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
2019-05130 Guidance Under Section 851 Relating to Investments in Stock and Securities Rule This document provides final regulations relating to the income test used to determine whether a corporation may qualify as a regulated investment company (RIC) for Federal income tax purposes. These final regulations provide guidance to corporations that intend to qualify as RICs. 2019-03-19 2019 3 https://www.federalregister.gov/documents/2019/03/19/2019-05130/guidance-under-section-851-relating-to-investments-in-stock-and-securities https://www.govinfo.gov/content/pkg/FR-2019-03-19/pdf/2019-05130.pdf Treasury Department; Internal Revenue Service 497,254 This document provides final regulations relating to the income test used to determine whether a corporation may qualify as a regulated investment company (RIC) for Federal income tax purposes. These final regulations provide guidance to corporations... 1545-BN55

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