Internal Revenue Service September 15, 2015 – Federal Register Recent Federal Regulation Documents

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Controlled Group Regulation Examples

Document Number: 2015-23137

Type: Rule

Date: 2015-09-15

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains final rules with revisions to examples that illustrate the controlled group rules applicable to regulated investment companies (RICs). The revised examples illustrate how the controlled group rules affect the RIC asset diversification tests.

https://regulations.justia.com/regulations/fedreg/2015/09/15/2015-23137.html