RegAlertRule · US-LAW · 22 Oct 1986
Internal Revenue Code of 1986
We hold this law as a reference for linked documents. Read the official text at the source.
Open official textLineage: No known changes
RegAlert holds no document that amends or replaces this one. This is not a check that it is in force: confirm with the regulator.
Mentions (55): 55 documents mention this one without changing it
- Referred to by
- Exemption Order Related to TIN Collection and Customer Identification Program Requirements2025 · FINCEN
“A TIN is defined by section 6109 of the Internal Revenue Code of 1986 (26 U.S.C. § 6109)”
“Title II of ERISA, as codified in the Internal Revenue Code of 1986, as amended”
“elected to be treated for tax purposes as a regulated investment company, or "RIC," under the Internal Revenue Code of 1986, as amended (the "Code'').”
“or Section 6050I of the Internal Revenue Code of 1986.”
“...but are not described in section 401(a) of the Internal Revenue Code of 1986, as amended (the "Code"), an element of section 3(c)(11) of the 1940 Act, section 3(a)(2) of the 1933 Act and section 12(g)(2)(H) of the 1934 Act.”
“or Section 6050I of the Internal Revenue Code of 1986.”
+49 more
“meet the regulated investment company diversification requirements ofthe Internal Revenue Code of 1986, as amended”
“Additionally, they represent that the NextShares Funds intends to maintain the required level of diversification, and otherwise conduct its operations, so as to meet the regulated investment company diversification requirements of the Inte…”
“meet the regulated investment company diversification requirements of the Internal Revenue Code of 1986, as amended”
“meet the regulated investment company diversification requirements of the Internal Revenue Code of 1986”
“The “X” Fund is a limited liability company tax-exempt under the U.S. Internal Revenue Code of 1986 as amended (“IRC”) 3”
“qualified trust under Section 401(a) of the Internal Revenue Code of 1986, as amended (the "Code")”
“comply with requirements of the Internal Revenue Code of 1986, as amended (the "Internal Revenue Code")”
“The Fund intends to maintain the required level of diversification and otherwise conduct its operations so as to qualify as a "regulated investment company" for purposes of the Internal Revenue Code of 1986.”
“or Section 6050I of the Internal Revenue Code of 1986.”
“exempt from taxation under Section 501 of the Internal Revenue Code of 1986, as amended (the "Code").”
“Internal Revenue Code of 1986”
“intends to maintain the required level of diversification, and otherwise conduct its operations, so as to meet the regulated investment company diversification requirements of the Internal Revenue Code of 1986”
“taxable entity under the Internal Revenue Code of 1986, as amended (the “Code”).”
- SEC Division of Investment Management staff letter: ING Life Insurance and Annuity Company2012 · SEC
“sponsors of retirement programs under Section 403(b) of the Internal Revenue Code of 1986, as amended (the “Code”)”
“The Requesting Fund intends to maintain the required level of diversification, and otherwise conduct its operations, so as to meet the regulated investment company ("RIC") diversification requirements of the Internal Revenue Code of 1986, …”
“meet the regulated investment company diversification requirements ofthe Internal Revenue Code of 1986, as amended.”
“Internal Revenue Code of 1986, as amended”
“The Converting ETFs intend to maintain the required level of diversification, and otherwise conduct their operations, so as to meet the regulated investment company diversification requirements of the Internal Revenue Code of 1986, as amen…”
- SEC Division of Corporation Finance no-action letter: Inland American Real Estate Trust, Inc.2011 · SEC
“taxed as real estate investment trust, or "REIT," under the Internal Revenue Code of 1986, as amended”
“Qualified Tuition Programs established pursuant to Section 529 of the Internal Revenue Code of 1986”
- SEC Division of Corporation Finance no-action letter: Greenville Federal Financial Corporation2010 · SEC
“Section 409A of the Internal Revenue Code of 1986”
“or Section 6050I of the Internal Revenue Code of 1986.”
“American Capital qualifies for pass-through tax treatment as a regulated investment company ("RIC") under Subchapter M of the Internal Revenue Code of 1986 (the "Code"), as amended.”
- SEC Division of Corporation Finance no-action letter: T REIT, Inc. and T REIT Liquidating Trust2007 · SEC
“as defined by the Internal Revenue Code of 1986, as amended (the “Code”)”
“Internal Revenue Code of 1986”
“expose the holders of Affected Options to materially adverse tax treatment under Section 409A ("Section 409A) of the Internal Revenue Code of 1986”
“Section 409A (“Section 409A”) of the Internal Revenue Code of 1986, as amended (the “Code”).”
- SEC Division of Corporation Finance no-action letter: CurrencyShares Australian Dollar Trust2006 · SEC
“Internal Revenue Code of 1986, as amended (the "Code")”
- SEC Division of Corporation Finance no-action letter: CurrencyShares British Pound Sterling Trust2006 · SEC
“The Trust qualifies as a "grantor trust" under the Internal Revenue Code of 1986”
- SEC Division of Corporation Finance no-action letter: CurrencyShares Canadian Dollar Trust2006 · SEC
“Internal Revenue Code of 1986, as amended (the "Code")”
“Internal Revenue Code of 1986, as amended (the "Code")”
“Internal Revenue Code of 1986, as amended (the "Code")”
“The Trust qualifies as a "grantor trust" under the Internal Revenue Code of 1986, as amended (the ''W').”
“TIC Securities are generally offered by property owners to individuals seelung to complete tax-deferred exchange transactions pursuant to Section 103 1 of the Internal Revenue Code of 1986, as amended (the "IRC")”
““incentive stock options” as defined under the Internal Revenue Code of 1986, as amended (the “Code”)”
“Internal Revenue Code of 1986, as amended (the “Code”)”
“CIRI is concerned that recent changes in the Internal Revenue Code of 1986, as amended (the "Tax Code"), affecting ANCSA settlement trusts could affect the Staff's prior conclusions.”
“conditioned upon the continued validity of TPC's ruling letter from the Internal Revenue Service that the Plan is a "qualified tuition program" under Section 529 of the Internal Revenue Code of 1986”
“Section 403(b)(7) of the Internal Revenue Code of 1986”
“Internal Revenue Code of 1986, as amended”
“qualified State tuition program within the meaning of Section 529 of the Internal Revenue Code of 1986, as amended.”
“taxed as a partnership instead of as a Regulated Investment Company ("RIC") under Subchapter M of the Internal Revenue Code of 1986, as amended (the "Code").”
- FinCEN Ruling 2000-1: Guidance on Completing CTR Section A for Transactions on Behalf of Others2000 · FINCEN
“The application of the currency reporting provisions of section 6050I of the Internal Revenue Code of 1986 to a particular supplier...”
“Section 401 of the Internal Revenue Code of 1986”
“Under Section 933 of the Internal Revenue Code of 1986, as amended (the "Code"), the Puerto Rico source income of individuals who are bona fide residents of Puerto Rico during the entire taxable year in which dividends or interest is earne…”
- CFTC Staff Letter 95-27: No-Action Relief from CPO and CTA Registration for Mortgage Company Hedging1995 · CFTC
“The Company will elect to be subject to tax as a real estate investment trust ( "REIT") under the Internal Revenue Code of 1986, as amended”
“qualified under section 401 of the Internal Revenue Code of 1986 . . ..”
“Nearly all of the investors in the Institutional Fund will be institutions exempt from federal income tax under section 501 of the Internal Revenue Code of 1986.”
“qualify as real estate investment trust under Sections 856-860 of the Internal Revenue Code of 1986 the lR”
More like this from US-LAW
We email you every new US-LAW publication the day it's published.
Source: Congress of the United States — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
In RegAlert: added · updated