9 DCMR 174
174. REGULATED INVESTMENT COMPANIES
Cite as D.C. Mun. Regs. tit. 9, § 174
174 COMBINED REPORTING: REGULATED INVESTMENT COMPANIES
174.1 Dividends-paid deduction. Under D.C. Official Code § 47-1803.03(a)(12) (2005 Repl.), a regulated investment company shall be allowed a deduction of dividends paid by a regulated investment company which qualify for the dividends-paid deduction under § 852 of the Internal Revenue Code.
SOURCE: Final Rulemaking published at 59 DCR 10875, 10897 (September 14, 2012).