Sec. 320. EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES

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## SEC. 320 EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES ###

(a)In General **[**[26 U.S.C. 871](/us/usc/t26/s871)**]** Paragraphs (1)(C)(v) and (2)(C)(v) of section 871(k) are each amended by striking “December 31, 2011” and inserting “December 31, 2013”. ###

(b)Effective Date **[**[26 U.S.C. 871 note](/us/usc/t26/s871)**]** The amendments made by this section shall apply to taxable years beginning after December 31, 2011.

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U.S. Code

Tax on nonresident alien individuals
§ 871

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Sec. 320

EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES

U.S.C.§ 871

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