# 26 U.S.C. § 851: Definition of regulated investment company

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s851

## Section

- **Citation:** 26 U.S.C. § 851
- **Heading:** Definition of regulated investment company
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—INTERNAL REVENUE CODE > Subtitle A—Income Taxes > CHAPTER 1—NORMAL TAXES AND SURTAXES > Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts > PART I—REGULATED INVESTMENT COMPANIES

## Text

is registered under the Investment Company Act of 1940, as amended ( 15 U.S.C. 80a–1 to 80b–2) as a management company or unit investment trust, or

( Aug. 16, 1954, ch. 736 , 68A Stat. 268 ; Pub. L. 85–866, title I, § 38 , Sept. 2, 1958 , 72 Stat. 1638 ; Pub. L. 91–172, title IX, § 908(a) , Dec. 30, 1969 , 83 Stat. 717 ; Pub. L. 94–12, title VI, § 602(a)(2) , Mar. 29, 1975 , 89 Stat. 58 ; Pub. L. 94–455, title XIX , §§ 1901(a)(109), 1906(b)(13)(A), Oct. 4, 1976 , 90 Stat. 1783 , 1834; Pub. L. 95–345, § 2(a)(3) , Aug. 15, 1978 , 92 Stat. 481 ; Pub. L. 95–600, title VII, § 701(s)(1) , Nov. 6, 1978 , 92 Stat. 2911 ; Pub. L. 97–424, title V, § 547(b)(1) , Jan. 6, 1983 , 96 Stat. 2199 ; Pub. L. 98–369, div. A, title X, § 1071(a)(1) , July 18, 1984 , 98 Stat. 1049 ; Pub. L. 99–514, title VI , §§ 652(a), (b), 653(a)–(c), 654(a), title XII, § 1235(f)(3), Oct. 22, 1986 , 100 Stat. 2297 , 2298, 2575; Pub. L. 100–647, title I, § 1006(m) , (n)(1), (2)(A), (B), (4), (5), ( o ), Nov. 10, 1988 , 102 Stat. 3415 , 3416; Pub. L. 105–34, title XII, § 1271(a) –(b)(7), Aug. 5, 1997 , 111 Stat. 1036 , 1037; Pub. L. 108–357, title III, § 331(a) –(d), (f), Oct. 22, 2004 , 118 Stat. 1476 ; Pub. L. 111–325, title II, § 201(a) , (b), Dec. 22, 2010 , 124 Stat. 3539 , 3540; Pub. L. 113–295, div. A, title II, § 205(e) , Dec. 19, 2014 , 128 Stat. 4027 ; Pub. L. 115–97, title I, § 14212(b)(1)(B) , Dec. 22, 2017 , 131 Stat. 2217 .)

## Nearby sections

- [26 U.S.C. § 851 Definition of regulated investment company](https://www.frixlaw.com/law-library/statutes/usc_t26_s851.md)
- [26 U.S.C. § 852 Taxation of regulated investment companies and their shareholders](https://www.frixlaw.com/law-library/statutes/usc_t26_s852.md)
- [26 U.S.C. § 853 Foreign tax credit allowed to shareholders](https://www.frixlaw.com/law-library/statutes/usc_t26_s853.md)
- [26 U.S.C. § 853A Credits from tax credit bonds allowed to shareholders](https://www.frixlaw.com/law-library/statutes/usc_t26_s853A.md)
- [26 U.S.C. § 854 Limitations applicable to dividends received from regulated investment company](https://www.frixlaw.com/law-library/statutes/usc_t26_s854.md)
- [26 U.S.C. § 855 Dividends paid by regulated investment company after close of taxable year](https://www.frixlaw.com/law-library/statutes/usc_t26_s855.md)
- [26 U.S.C. § 856 Definition of real estate investment trust](https://www.frixlaw.com/law-library/statutes/usc_t26_s856.md)
- [26 U.S.C. § 857 Taxation of real estate investment trusts and their beneficiaries](https://www.frixlaw.com/law-library/statutes/usc_t26_s857.md)
- [26 U.S.C. § 858 Dividends paid by real estate investment trust after close of taxable year](https://www.frixlaw.com/law-library/statutes/usc_t26_s858.md)
- [26 U.S.C. § 859 Adoption of annual accounting period](https://www.frixlaw.com/law-library/statutes/usc_t26_s859.md)
- [26 U.S.C. § 860 Deduction for deficiency dividends](https://www.frixlaw.com/law-library/statutes/usc_t26_s860.md)
- [26 U.S.C. § 860A Taxation of REMIC’s](https://www.frixlaw.com/law-library/statutes/usc_t26_s860A.md)
- [26 U.S.C. § 860B Taxation of holders of regular interests](https://www.frixlaw.com/law-library/statutes/usc_t26_s860B.md)
- [26 U.S.C. § 860C Taxation of residual interests](https://www.frixlaw.com/law-library/statutes/usc_t26_s860C.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s851. Check the current official text before relying on it. Not legal advice.