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An IRS regulation dealing with investment companies and real estate investment trusts that avoid double taxation by distributing interest, dividends, and capital gains directly to shareholders, who are taxed individually.

Copyright © 2005, Campbell R. Harvey. All Worldwide Rights Reserved. Do not reproduce without explicit permission.

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Subchapter M

subchapter

M

IRS regulation

investment companies

real estate investment trusts

reits

double taxation

interest dividends and capital gains