Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:appliesTo |
mutual funds
regulated investment companies |
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:defines |
requirements for regulated investment company status
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
26 U.S.C. §§ 851–860K
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:providesFor |
pass-through tax treatment
|
| gptkbp:regulates |
taxation of regulated investment companies
|
| gptkbp:subject |
federal income taxation
|
| gptkbp:bfsParent |
gptkb:Subchapter_M_of_the_Internal_Revenue_Code
|
| gptkbp:bfsLayer |
8
|