Credits from tax credit bonds allowed to shareholders

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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

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which holds (directly or indirectly) one or more tax credit bonds on one or more applicable dates during the taxable year, and

(Added Pub. L. 111–5, div. B, title I, § 1541(a) , Feb. 17, 2009 , 123 Stat. 360 ; amended Pub. L. 111–325, title III, § 301(d) , Dec. 22, 2010 , 124 Stat. 3544 ; Pub. L. 113–295, div. A, title II, § 209(h) , Dec. 19, 2014 , 128 Stat. 4029 .)

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