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Investment Companies in General
203 Establishing the Fund
204 The Investment Company Act of 1940
14 other sections not shown
1256 contracts 90-percent test 988 transactions amount basis capital gains dividends capital loss capital loss carryforward Code company taxable income computed corporation cr cash cr forward cr interest cr investment payable cr unrealized determined disposition distribution diversification requirements dividends-paid deduction entity EXAMPLE exchange rate foreign currency gain forward contract fund's futures contract gain or loss government securities gross income hedged held for less income or loss investment company taxable IRS Letter Ruling issue issuer less than three Lire long-term capital gain loss cr marked to market market discount Massachusetts Business Trust merger mutual fund October 31 option ordinary income paid partnership payments percent PFIC post-October loss qualify redemption regulated investment company repurchase agreement RIC purchases RIC's shareholders shares short sale spill-back straddle Subchapter tax purposes tax-exempt trade date transaction treated treatment U.S. dollars undistributed capital gains unit investment trusts wash sale