federal_register: 2019-08285

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2019-08285 Guidance Under Section 851 Relating to Investments in Stock and Securities; Correction Rule This document contains corrections to final regulations (TD 9851) that were published in the Federal Register on Tuesday, March 19, 2019. The final regulations provide guidance relating to the income test used to determine whether a corporation may qualify as a regulated investment company (RIC) for Federal income tax purposes. 2019-04-24 2019 4 https://www.federalregister.gov/documents/2019/04/24/2019-08285/guidance-under-section-851-relating-to-investments-in-stock-and-securities-correction https://www.govinfo.gov/content/pkg/FR-2019-04-24/pdf/2019-08285.pdf Treasury Department; Internal Revenue Service 497,254 This document contains corrections to final regulations (TD 9851) that were published in the Federal Register on Tuesday, March 19, 2019. The final regulations provide guidance relating to the income test used to determine whether a corporation may... 1545-BN55

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