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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3649

Sec. 3649. Dividends derived from RICs and REITs ineligible for deduction for United States source portion of dividends from certain foreign corporations

60 words·~1 min read·/bill/113/hr/1/ih/section-3649·

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Section 245(a) is amended by adding at the end the following new paragraph: Regulated investment companies and real estate investment trusts shall not be treated as domestic corporations for purposes of paragraph (5)(B). . The amendment made by this section shall apply to dividends received from regulated investment companies and real estate investment trusts on or after February 26, 2014.
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