Federal (United States) · Session law
Pub. L. 111-325 — To amend the Internal Revenue Code of 1986 to modify certain rules applicable to regulated investment companies, and for other purposes.
17 sections
17 sections
- Pub. L. 111-325, tit. I, sec. 101CAPITAL LOSS CARRYOVERS OF REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 111-325, tit. II, sec. 201SAVINGS PROVISIONS FOR FAILURES OF REGULATED INVESTMENT COMPANIES TO SATISFY GROSS INCOME AND ASSET TESTS.Enacted
- Pub. L. 111-325, tit. III, sec. 301MODIFICATION OF DIVIDEND DESIGNATION REQUIREMENTS AND ALLOCATION RULES FOR REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 111-325, tit. III, sec. 302EARNINGS AND PROFITS OF REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 111-325, tit. III, sec. 303PASS-THRU OF EXEMPT-INTEREST DIVIDENDS AND FOREIGN TAX CREDITS IN FUND OF FUNDS STRUCTURE.Enacted
- Pub. L. 111-325, tit. III, sec. 304MODIFICATION OF RULES FOR SPILLOVER DIVIDENDS OF REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 111-325, tit. III, sec. 305RETURN OF CAPITAL DISTRIBUTIONS OF REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 111-325, tit. III, sec. 306DISTRIBUTIONS IN REDEMPTION OF STOCK OF A REGULATED INVESTMENT COMPANY.Enacted
- Pub. L. 111-325, tit. III, sec. 307REPEAL OF PREFERENTIAL DIVIDEND RULE FOR PUBLICLY OFFERED REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 111-325, tit. III, sec. 308ELECTIVE DEFERRAL OF CERTAIN LATE-YEAR LOSSES OF REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 111-325, tit. III, sec. 309EXCEPTION TO HOLDING PERIOD REQUIREMENT FOR CERTAIN REGULARLY DECLARED EXEMPT-INTEREST DIVIDENDS.Enacted
- Pub. L. 111-325, tit. IV, sec. 401EXCISE TAX EXEMPTION FOR CERTAIN REGULATED INVESTMENT COMPANIES OWNED BY TAX EXEMPT ENTITIES.Enacted
- Pub. L. 111-325, tit. IV, sec. 402DEFERRAL OF CERTAIN GAINS AND LOSSES OF REGULATED INVESTMENT COMPANIES FOR EXCISE TAX PURPOSES.Enacted
- Pub. L. 111-325, tit. IV, sec. 403DISTRIBUTED AMOUNT FOR EXCISE TAX PURPOSES DETERMINED ON BASIS OF TAXES PAID BY REGULATED INVESTMENT COMPANY.Enacted
- Pub. L. 111-325, tit. IV, sec. 404INCREASE IN REQUIRED DISTRIBUTION OF CAPITAL GAIN NET INCOME.Enacted
- Pub. L. 111-325, tit. V, sec. 501REPEAL OF ASSESSABLE PENALTY WITH RESPECT TO LIABILITY FOR TAX OF REGULATED INVESTMENT COMPANIES.Enacted
- Pub. L. 111-325, tit. V, sec. 502MODIFICATION OF SALES LOAD BASIS DEFERRAL RULE FOR REGULATED INVESTMENT COMPANIES.Enacted