Taxation of regulated investment companies and their shareholders

90 percent of its investment company taxable income for the taxable year determined without regard to subsection (b)(2)(D); and

( Aug. 16, 1954, ch. 736 , 68A Stat. 271 ; July 11, 1956, ch. 573, § 2(a) , 70 Stat. 530 ; Pub. L. 85–866, title I , §§ 39(a), 101(a), (b), Sept. 2, 1958 , 72 Stat. 1638 , 1674; Pub. L. 86–779, § 10(b)(2) , (3), Sept. 14, 1960 , 74 Stat. 1009 ; Pub. L. 88–272, title II, § 229(a)(1) , (2), (b), Feb. 26, 1964 , 78 Stat. 99 ; Pub. L. 91–172, title V, § 511(c)(2) , Dec. 30, 1969 , 83 Stat. 637 ; Pub. L. 94–455, title XIV, § 1402(b)(1)(N) , (2), title XIX, §§ 1901(a)(110)(A), (B)(i), (C), (b)(1)(V), (6)(B), (33)(I), (J), (N), 1906(b)(13)(A), title XXI, § 2137(a)–(c), Oct. 4, 1976 , 90 Stat. 1732 , 1783, 1792, 1794, 1801, 1802, 1834, 1930, 1931; Pub. L. 95–600, title III , §§ 301(b)(11), 362(c), title VII, § 701(s)(2), Nov. 6, 1978 , 92 Stat. 2822 , 2851, 2911; Pub. L. 96–222, title I, § 104(a)(3)(B) , Apr. 1, 1980 , 94 Stat. 215 ; Pub. L. 97–424, title V, § 547(b)(2) , Jan. 6, 1983 , 96 Stat. 2199 ; Pub. L. 98–369, div. A, title I, § 55(a) , title X, §§ 1001(b)(11), (e), 1071(a)(2)–(4), (b)(1), July 18, 1984 , 98 Stat. 571 , 1011, 1012, 1049, 1050, 1052; Pub. L. 99–514, title III, § 311(b)(1) , title VI, §§ 631(e)(11), 651(b)(1)(A), (2), (3), 655(a)(1), (2), title XI, § 1173(b)(1)(B), title XV, § 1511(c)(6), title XVIII, §§ 1804(c)(1)–(5), 1878(j), Oct. 22, 1986 , 100 Stat. 2219 , 2274, 2296, 2298, 2299, 2515, 2745, 2799, 2800, 2905; Pub. L. 100–647, title I , §§ 1006( l )(1)(A), (3), (4), (7)–(10), 1011B(h)(4), 1018(p), Nov. 10, 1988 , 102 Stat. 3413–3415 , 3491, 3585; Pub. L. 101–239, title VII, § 7204(b)(1) , (c)(1), Dec. 19, 1989 , 103 Stat. 2334 , 2335; Pub. L. 103–66, title XIII, § 13221(c)(1) , Aug. 10, 1993 , 107 Stat. 477 ; Pub. L. 104–188, title I, § 1602(b)(3) , Aug. 20, 1996 , 110 Stat. 1833 ; Pub. L. 105–34, title XI, § 1122(c)(2) , (3), title XII, § 1254(b)(2), Aug. 5, 1997 , 111 Stat. 977 , 1033; Pub. L. 106–170, title V, § 566(a)(1) , (c), Dec. 17, 1999 , 113 Stat. 1950 ; Pub. L. 109–222, title V, § 505(c)(1) , May 17, 2006 , 120 Stat. 356 ; Pub. L. 110–172, § 11(a)(17)(A) , Dec. 29, 2007 , 121 Stat. 2486 ; Pub. L. 111–325, title II, § 201(c) , title III, §§ 301(a)(1), (b), 302(a), (b)(1), 303(a), 308(a)–(b)(2), 309(a), (b), title V, § 502(a), Dec. 22, 2010 , 124 Stat. 3541 , 3542, 3547, 3548, 3550–3552, 3554; Pub. L. 113–295, div. A, title II, § 205(a)(2) , (c), Dec. 19, 2014 , 128 Stat. 4025 , 4026; Pub. L. 115–97, title I, § 13001(b)(2)(J) , (4), Dec. 22, 2017 , 131 Stat. 2096 , 2098; Pub. L. 115–141, div. U, title IV, § 401(a)(144) , (145), Mar. 23, 2018 , 132 Stat. 1191 .)