Chapter 14.5 - REGULATED INVESTMENT COMPANIES, REAL ESTATE INVESTMENT TRUSTS, REAL ESTATE MORTGAGE INVESTMENT CONDUITS, AND FINANCIAL ASSET SECURITIZATION INVESTMENT TRUSTS
- Section 24870 - Applicability of IRC relating to regulated investment companies and real estate investments funds
- Section 24871 - Regulated investment company subject to taxes on invested company income
- Section 24871.1 - [Repealed]
- Section 24871.5 - [Repealed]
- Section 24872 - Distribution requirements
- Section 24872.4 - Election under IRC Section 856(e)(5)
- Section 24872.5 - [Repealed]
- Section 24872.6 - Election to be real estate investment trust
- Section 24872.7 - Penalties
- Section 24873 - IRC Section 860F(a) not applicable
- Section 24874 - Real estate mortgage investment conduit subject to minimum franchise tax
- Section 24875 - Financial asset securitization investment trust subject to minimum franchise tax
- Section 24875.5 - [Repealed]
- Section 24900 - [Renumbered]