internal revenue code 852

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internal revenue code section 852

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1 headnote for internal revenue code 852

- Internal Revenue Code -- Section 852

1.247 documents for internal revenue code 852

- 26 CFR 1.337(d)-7 - Tax on property owned by a C corporation that becomes property of a RIC or REIT.
... taxable income for purposes of section 852(b) or other real estate investment trust taxable i...
- Code of Federal Regulations - Title 26: Internal Revenue
- Liberty All-Star[R] Growth Fund, Inc. 2010 Tax Information.
...$0.07. --. --. --. --. * Pursuant to Section 852 of the Internal Revenue Code, the taxability of th...
- Business Wire
- January 14, 2011
- Agency Information Collection Activities; Proposals, Submissions, and Approvals
... gains designated under Internal Revenue Code section 852(b)(3)(D). The IRS uses this informatio...
- FR, May 29, 2009
- Notices
- Internal Revenue Service

- 26 CFR 1.337(d)-6 - New transitional rules imposing tax on property owned by a C corporation that becomes property of a RIC or REIT.
... that must be distributed to satisfy section 852(a)(2)(B) is $93,200 ($50,000 + $60,000 $16,800). X...
- Code of Federal Regulations - Title 26: Internal Revenue
- 17 CFR 210.6-03 - Special rules of general application to registered investment companies.
... A, chapter 1, subchapter M of the Internal Revenue Code, as amended, shall be stated in a not... to shareholders in accordance with section 852(b)(3)(D) of the Internal Revenue Code shall, on th...
- Code of Federal Regulations - Title 17: Commodity and Securities Exchanges
- Liberty All-Star[R] Equity Fund 2010 Tax Information.
...$0.08. --. --. --. --. * Pursuant to Section 852 of the Internal Revenue Code, the taxability of th...
- Business Wire
- January 14, 2011
- Florida Dept. of Revenue v. Piccadilly Cafeterias, Inc., 554 U.S. (2008)
... provision's placement within the Bankruptcy Code, and applicable canons of statutory construction l... Sierra Summit, Inc. , 490 U. S. 844, 851-852-that courts should "proceed carefully when asked t...S. 16, 23 (1983) (internal quotation marks omitted). Because Congress did not...
- U.S. Supreme Court
- Agency information collection activities; proposals, submissions, and approvals,
... gains designated under Internal Revenue Code section 852(b)(3)(D). The IRS uses this informatio...
- FR, April 19, 2006
- Notices
- Internal Revenue Service
- Application: Blackrock International Growth and Income Trust, et al.
... gains dividends, as defined in section 852(b)(3)(C) of the Internal Revenue. Code (``Code'') ...
- FR, April 14, 2009
- Notices
- Securities and Exchange Commission
- Income taxes: Asset transfers to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs),
... taxable income for purposes of section 852(b)(2), real estate investment trust taxable income... K of chapter 1 of the Internal Revenue Code and the regulations thereunder) are not considered...
- FR, March 18, 2003
- Rules
- Internal Revenue Service