Dividends paid by regulated investment company after close of taxable year

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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

This text was captured on Sep 16, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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the 15th day of the 9th month following the close of the taxable year, or

( Aug. 16, 1954, ch. 736 , 68A Stat. 274 ; Pub. L. 86–779, § 10(b)(2) , Sept. 14, 1960 , 74 Stat. 1009 ; Pub. L. 88–272, title II, § 229(a)(5) , Feb. 26, 1964 , 78 Stat. 99 ; Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 ; Pub. L. 99–514, title VI , §§ 651(b)(1)(B), 655(a)(5), Oct. 22, 1986 , 100 Stat. 2296 , 2299; Pub. L. 100–647, title I, § 1006 ( l )(1)(B), Nov. 10, 1988 , 102 Stat. 3413 ; Pub. L. 111–325, title III , §§ 301(g), 304(a)–(c), Dec. 22, 2010 , 124 Stat. 3547–3549 ; Pub. L. 113–295, div. A, title II, § 205(b) , Dec. 19, 2014 , 128 Stat. 4026 .)

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