Regulated Investment Company financial definition of Regulated Investment Company. Regulated Investment Company finance term by the Free Online Dictionary.

Regulated investment company

An investment company allowed to pass capital gains, dividends, and interest earned on fund investments directly to its shareholders so that it is taxed only at the personal level, and double taxation is avoided.

Regulated Investment Company

An investment company that does not pay taxes on its earnings. Mutual funds and closed-end investment companies are both regulated investment companies. RICs are able to escape corporate taxes because they profit from investments by shareholders and do not have any real operations. They are therefore able to pass profits to shareholders and avoid double taxation. In order to qualify as an RIC, a company must derive at least 90^ of its profits from investment activities.

regulated investment company

An investment company that meets certain standards and, as a result, does not have to pay federal income taxes on distributions of dividends, interest, and realized capital gains. Essentially, this income is passed through to the stockholders, who, in turn, are taxed. To qualify as a regulated investment company a firm must derive at least 90% of its income from dividends, interest, and capital gains. It also must distribute at least 90% of the dividends and interest received. It must have a minimum diversification of its assets.

Regulated Investment Company (Mutual Fund)

A company or trust that uses its capital to invest in other companies. The two principal types are closed-end and open-end mutual funds. Shares in closed-end mutual funds, some of which are listed on stock exchanges, are readily transferable on the open market and are bought and sold like other shares. Open-end funds sell their own new shares to investors, stand ready to buy back their old shares, and are not listed.

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Average Basis Capital Gain Distributions Closed-End Investment Company conduit theory Deficiency Dividend Form 1097-BTC Form 976 Inst 1120-RIC Investment Company Investment Company Act of 1940 Mutual Fund Rule 156	A regulated investment company (RIC) generally does not pay Federal income tax at the entity level. Net income from PTPs treated as qualifying RIC income by Crnkovich, Robert / The Tax Adviser The final dividend is necessary to preserve Patriot Capital Funding's favorable regulated investment company tax treatment. Patriot Capital Funding Modifies Previously Declared Final Dividend ... by Business Wire When an estate or trust owns shares of a regulated investment company (RIC), the question often arises as to whether short-term capital gain distributions received from the RIC should be allocated to the estate's or trust's accounting income or corpus; that is, should the distributions be treated as ordinary income or capital gain? Short-term capital gain distributions from a RIC - accounting income ... by Watson, Mark T. / The Tax Adviser	Registered Trader registrar Registration Registration Fee Registration Right Registration Statement Registros contables Regla del 25% Regla del 72 Reglas de conocer ciertos datos de clientes Regolamento edilizio regression Regression Analysis Regression Coefficient Regression Equation Regression toward the mean Regressive Tax regressive taxation Regret Theory regular member Regular Settlement Regular Way Settlement regular-way contract Regular-Way Trade Regulated Commodities Regulated Investment Company Regulation Regulation A Regulation A Issue Regulation CC Regulation D Regulation Fair Disclosure Regulation FD Regulation G Regulation M Regulation Q Regulation S Regulation SHO Regulation T Regulation T Call Regulation T Calls Regulation U Regulation Z Regulations Regulator Regulatory accounting procedures Regulatory Arbitrage Regulatory Climate Regulatory Information Service Center Regulatory Pricing Risk Regulatory surplus	Regulars regulate regulate regulate regulate regulate Regulate/Regulated/Regulating'Regulator regulated regulated regulated regulated regulated Regulated Activities Order Regulated Asbestos-Containing Material Regulated Asset Value Regulated Beverages Regulated Capitalism, Theories of Regulated Clinical Research Information Management Regulated commodities Regulated Commodity Regulated Commodity Service Regulated Converter Regulated Correction Frequency Algebraic Reconstruction Technique Regulated Emergency Oxygen System Regulated Health Professionals Act of 1991 Regulated Industries Complaints Office Regulated Industries Development and Consulting Services Regulated Integrated Terminal Block Regulated Intelligent Power Supply Regulated Investment Companies Regulated Investment Company regulated item regulated item Regulated Lag Ballast Regulated market Regulated Medical Waste Regulated Medical Waste Regulated Metal Deposition Regulated Non-Quarantine Pest Regulated on Activation Normal T Cell Expressed and Secreted Regulated On-Site Demonstrated Efficiency Objective Regulated Pest List regulated power supply Regulated Price Plan Regulated Purpose Valuation regulated split regulated system Regulated Take Off Weight regulated tenancy regulated waste regulated-set cement regulates regulates regulates regulates regulates regulating regulating regulating regulating regulating

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Average Basis
Capital Gain Distributions
Closed-End Investment Company
conduit theory
Deficiency Dividend
Form 1097-BTC
Form 976
Inst 1120-RIC
Investment Company
Investment Company Act of 1940
Mutual Fund
Rule 156

A regulated investment company (RIC) generally does not pay Federal income tax at the entity level.

Net income from PTPs treated as qualifying RIC income by Crnkovich, Robert / The Tax Adviser

The final dividend is necessary to preserve Patriot Capital Funding's favorable regulated investment company tax treatment.

Patriot Capital Funding Modifies Previously Declared Final Dividend ... by Business Wire

When an estate or trust owns shares of a regulated investment company (RIC), the question often arises as to whether short-term capital gain distributions received from the RIC should be allocated to the estate's or trust's accounting income or corpus; that is, should the distributions be treated as ordinary income or capital gain?

Short-term capital gain distributions from a RIC - accounting income ... by Watson, Mark T. / The Tax Adviser

Registration Statement

Registros contables

Regla del 25%

Regla del 72

Reglas de conocer ciertos datos de clientes

Regolamento edilizio