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Code · STATUTE-COMPILATIONS · Consolidated Appropriations Act, 2016 · Sec. 125

Sec. 125. EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES

61 words·~1 min read·/statute-compilations/comps-13909/sec-125

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## SEC. 125 EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES ###
(a)In general **[**[26 U.S.C. 871](/us/usc/t26/s871)**]** Section 871(k) is amended by striking clause
(v)of paragraph (1)(C) and clause
(v)of paragraph (2)(C). ###
(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, 2014.
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Sec. 125
EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED INVESTMENT COMPANIES
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