Code Section 871(k)
| Code Section | Effective Date | Name of Act | Name of Provision |
|---|---|---|---|
| 871(k) | 12/31/2009 | The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 | Treatment of certain dividends of regulated investment companies |
Treatment of certain dividends of regulated investment companies
Explanation of Provision
The provision extends the rules exempting from gross basis tax and from withholding tax the interest-related dividends and short term capital gain dividends received from a RIC, to dividends with respect to taxable years of a RIC beginning before January 1, 2012.
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