Sample records for unit investment trust

  1. 26 CFR 1.851-7 - Certain unit investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Certain unit investment trusts. 1.851-7 Section... (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.851-7 Certain unit investment trusts. (a) In general. For purposes of the Internal Revenue Code, a unit investment...

  2. 26 CFR 1.851-7 - Certain unit investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Certain unit investment trusts. 1.851-7 Section... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-7 Certain unit investment trusts. (a) In general. For purposes of the Internal Revenue Code, a unit...

  3. 26 CFR 1.851-7 - Certain unit investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-7 Certain unit investment trusts. (a) In general. For purposes of the Internal Revenue Code, a unit... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Certain unit investment trusts. 1.851-7 Section...

  4. 26 CFR 1.851-7 - Certain unit investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-7 Certain unit investment trusts. (a) In general. For purposes of the Internal Revenue Code, a unit... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Certain unit investment trusts. 1.851-7 Section...

  5. 26 CFR 1.851-7 - Certain unit investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-7 Certain unit investment trusts. (a) In general. For purposes of the Internal Revenue Code, a unit... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Certain unit investment trusts. 1.851-7 Section...

  6. 26 CFR 1.852-10 - Distributions in redemption of interests in unit investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... investment trusts. 1.852-10 Section 1.852-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-10 Distributions in redemption of interests in unit investment trusts. (a) In...

  7. 78 FR 69147 - Ranger Alternative Management, L.P. and Ranger Funds Investment Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-18

    ...] Ranger Alternative Management, L.P. and Ranger Funds Investment Trust; Notice of Application November 12... Application: Applicants request an order that would permit (a) certain open-end management investment... Units; and (e) certain registered management investment companies and unit investment trusts outside of...

  8. 26 CFR 1.852-10 - Distributions in redemption of interests in unit investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... investment trusts. 1.852-10 Section 1.852-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-10 Distributions in redemption of interests in unit investment...

  9. 26 CFR 1.852-10 - Distributions in redemption of interests in unit investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... investment trusts. 1.852-10 Section 1.852-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-10 Distributions in redemption of interests in unit investment...

  10. 26 CFR 1.852-10 - Distributions in redemption of interests in unit investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... investment trusts. 1.852-10 Section 1.852-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-10 Distributions in redemption of interests in unit investment...

  11. 26 CFR 1.852-10 - Distributions in redemption of interests in unit investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... investment trusts. 1.852-10 Section 1.852-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-10 Distributions in redemption of interests in unit investment...

  12. 76 FR 41831 - FQF Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-15

    ...] FQF Trust, et al.; Notice of Application July 11, 2011. AGENCY: Securities and Exchange Commission... Creation Units; and (e) certain registered management investment companies and unit investment trusts outside of the same group of investment companies as the series to acquire Shares. Applicants: FQF Trust...

  13. 78 FR 69888 - ETFis Series Trust I, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-21

    ...] ETFis Series Trust I, et al.; Notice of Application November 15, 2013. AGENCY: Securities and Exchange... Units; and (e) certain registered management investment companies and unit investment trusts outside of the same group of investment companies as the series to acquire Shares. APPLICANTS: ETFis Series Trust...

  14. 78 FR 30351 - LocalShares Investment Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-22

    ...] LocalShares Investment Trust, et al.; Notice of Application May 15, 2013. AGENCY: Securities and... sections 12(d)(1)(A) and (B) of the Act. Applicants: LocalShares Investment Trust (the ``Trust''), Local... (e) certain registered management investment companies and unit investment trusts outside of the same...

  15. 24 CFR 92.500 - The HOME Investment Trust Fund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false The HOME Investment Trust Fund. 92... Investment Trust Fund. (a) General. A HOME Investment Trust Fund consists of the accounts described in this... Investment Trust Fund United States Treasury account for each participating jurisdiction. Each participating...

  16. 78 FR 48205 - Ranger Alternative Management, L.P. and Ranger Funds Investment Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-07

    ... Alternative Management, L.P. and Ranger Funds Investment Trust; Notice of Application August 1, 2013. AGENCY... Management, L.P. (``Ranger'') and Ranger Funds Investment Trust (the ``Trust''). Summary of Application... (e) certain registered management investment companies and unit investment trusts outside of the same...

  17. 75 FR 63222 - Claymore Exchange-Traded Fund Trust, et al.;

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-14

    ... Exchange-Traded Fund Trust, et al.; Notice of Application October 7, 2010. AGENCY: Securities and Exchange... Fund Trust, et al., Investment Company Act Release Nos. 27469 (Aug. 28, 2006) (notice) and 27483 (Sept... investment companies and unit investment trusts outside of the same group of investment companies as the...

  18. 78 FR 65720 - Cambria ETF Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-01

    ...] Cambria ETF Trust, et al.; Notice of Application October 28, 2013. AGENCY: Securities and Exchange... (e) certain registered management investment companies and unit investment trusts outside of the same group of investment companies as the series to acquire Shares. Applicants: Cambria ETF Trust (``Trust...

  19. 75 FR 11585 - Lincoln Variable Insurance Products Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-11

    ...] Lincoln Variable Insurance Products Trust, et al.; Notice of Application March 5, 2010. AGENCY: Securities... registered open-end management investment companies and unit investment trusts (``UITs'') that are within and...: Lincoln Variable Insurance Products Trust (``Trust'') and Lincoln Investment Advisors Corporation...

  20. 77 FR 57597 - Wells Fargo Funds Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-18

    ...] Wells Fargo Funds Trust, et al.; Notice of Application September 12, 2012. AGENCY: Securities and... companies and unit investment trusts (``UITs'') that are within and outside the same group of investment... the Act to invest in certain financial instruments. Applicants: Wells Fargo Funds Trust (``Trust...

  1. 76 FR 61769 - Destra Capital Investments LLC and Destra Unit Investment Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-05

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29825; 812-13575] Destra Capital Investments LLC and Destra Unit Investment Trust; Notice of Application September 29, 2011. AGENCY... 12(d)(1)(J) of the Investment Company Act of 1940 (``Act'') for an exemption from sections 12(d)(1)(A...

  2. 77 FR 27499 - Destra Capital Investments LLC and Destra Unit Investment Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-10

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30059; 812-13574-01] Destra Capital Investments LLC and Destra Unit Investment Trust; Notice of Application May 3, 2012. AGENCY...) of the Investment Company Act of 1940 (``Act'') for an exemption from sections 2(a)(32), 2(a)(35), 14...

  3. 77 FR 74884 - Cambria Investment Management, L.P. and Cambria ETF Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-18

    ... Investment Management, L.P. and Cambria ETF Trust; Notice of Application December 12, 2012. AGENCY... request an order that permits: (a) Actively-managed series of certain open-end management investment... registered management investment companies and unit investment trusts outside of the same group of investment...

  4. 17 CFR 230.485 - Effective date of post-effective amendments filed by certain registered investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-end management investment company, unit investment trust or separate account as defined in section 2(a... Commission, having due regard to the public interest and the protection of investors, may declare an... by a registered open-end management investment company, unit investment trust or separate account as...

  5. 77 FR 34095 - Federated Investment Management Company and Federated ETF Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-08

    ... Investment Management Company and Federated ETF Trust; Notice of Application June 1, 2012. AGENCY: Securities... (e) certain registered management investment companies and unit investment trusts outside of the same... Daniele Marchesani, Branch Chief, at (202) 551-6821 (Division of Investment Management, Office of...

  6. 78 FR 37623 - Transparent Value Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-21

    ...] Transparent Value Trust, et al.; Notice of Application June 14, 2013. AGENCY: Securities and Exchange... (e) certain registered management investment companies and unit investment trusts outside of the same group of investment companies as the series to acquire Shares. Applicants: Transparent Value Trust...

  7. 78 FR 47440 - ERNY Financial ETF Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-05

    ...] ERNY Financial ETF Trust, et al.; Notice of Application July 30, 2013. AGENCY: Securities and Exchange... (e) certain registered management investment companies and unit investment trusts outside of the same group of investment companies as the series to acquire Shares. APPLICANTS: ERNY Financial ETF Trust...

  8. 77 FR 66651 - Salient Advisors, L.P. and MarketShares ETF Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-06

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30254; 812-13974] Salient... the Investment Company Act of 1940 (``Act'') for an exemption from sections 2(a)(32), 5(a)(1), 22(d... Units; and (e) certain registered management investment companies and unit investment trusts outside of...

  9. 17 CFR 230.487 - Effectiveness of registration statements filed by certain unit investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... time of effectiveness of a series of such trust. Any such suspension, so long as it is in effect, shall... offering of the securities of a series of the unit investment trust, except the first series of such trust, may designate a date and time for such registration statement to become effective. If the registrant...

  10. 17 CFR 230.487 - Effectiveness of registration statements filed by certain unit investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... time of effectiveness of a series of such trust. Any such suspension, so long as it is in effect, shall... offering of the securities of a series of the unit investment trust, except the first series of such trust, may designate a date and time for such registration statement to become effective. If the registrant...

  11. 75 FR 45179 - Virtus Opportunities Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-02

    ... Opportunities Trust, et al.; Notice of Application Date: July 27, 2010. AGENCY: Securities and Exchange... of other registered open-end management investment companies and unit investment trusts (``UITs... under common control with PVA. Applicants: (a) Virtus Opportunities Trust (the ``Trust''), including the...

  12. 78 FR 2456 - Fidelity Commonwealth Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-11

    ...] Fidelity Commonwealth Trust, et al.; Notice of Application January 7, 2013. AGENCY: Securities and Exchange... companies and unit investment trusts outside of the same group of investment companies as the series to...-feeder structure. Applicants: Fidelity Commonwealth Trust (the ``Trust''), Fidelity Management & Research...

  13. 78 FR 14367 - Market Vectors ETF Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-05

    ...] Market Vectors ETF Trust, et al.; Notice of Application February 27, 2013. AGENCY: Securities and... companies and unit investment trusts outside of the same group of investment companies as the series to...-feeder structure. Applicants: Market Vectors ETF Trust (the ``Trust''), Van Eck Associates Corporation...

  14. 78 FR 63522 - Syntax Analytics, LLC and Syntax ETF Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-24

    ... Analytics, LLC and Syntax ETF Trust; Notice of Application October 18, 2013. AGENCY: Securities and Exchange... Trust (``Trust''). Summary of Application: Applicants request an order that permits: (a) Actively... unit investment trusts outside of the same group of investment companies as the series to acquire...

  15. 77 FR 33790 - Hennion & Walsh, Inc. and Smart Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-07

    ... investment. At such time, the Series also will transmit to the Unaffiliated Underlying Fund a list of the... of the Application: Applicants request an order that would permit certain series of a unit investment... and unit investment trusts or series thereof (the ``Funds'') both within and outside the same group of...

  16. 26 CFR 1.854-2 - Notice to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.854-2 Notice to... unit investment trusts. In any case where a notice is mailed pursuant to paragraph (a) of this section by a regulated investment company with respect to a taxable year of the regulated investment company...

  17. 75 FR 9629 - Millington Securities, Inc. and Millington Unit Investment Trusts; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-03

    ... for certificates representing units of fractional undivided interest in the Series' portfolio (``Units... offering price plus a front-end sales charge. If such a market is not maintained at any time for any Series... Equity Series will not restrict their portfolio investments to ``eligible trust securities.'' D. Capital...

  18. 77 FR 4588 - Incapital LLC and Incapital Unit Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-30

    ... sales charge. If such a market is not maintained at any time for any Series, holders of the Units... future unit investment trusts (collectively, with the Incapital Trust, the ``Trusts'') and series of the Trusts (``Series'') that are sponsored by Incapital or any entity controlling, controlled by or under...

  19. 26 CFR 1.854-2 - Notice to shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.854-2... custodian of certain unit investment trusts. In any case where a notice is mailed pursuant to paragraph (a) of this section by a regulated investment company with respect to a taxable year of the regulated...

  20. 26 CFR 1.854-2 - Notice to shareholders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.854-2... custodian of certain unit investment trusts. In any case where a notice is mailed pursuant to paragraph (a) of this section by a regulated investment company with respect to a taxable year of the regulated...

  1. 26 CFR 1.854-2 - Notice to shareholders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.854-2... custodian of certain unit investment trusts. In any case where a notice is mailed pursuant to paragraph (a) of this section by a regulated investment company with respect to a taxable year of the regulated...

  2. 26 CFR 1.854-2 - Notice to shareholders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.854-2... custodian of certain unit investment trusts. In any case where a notice is mailed pursuant to paragraph (a) of this section by a regulated investment company with respect to a taxable year of the regulated...

  3. 77 FR 76305 - Franklin Advisers, Inc., et al.;

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-27

    ...-end management investment companies to issue shares (``Shares'') redeemable in large aggregations only... Units; and (e) certain registered management investment companies and unit investment trusts outside of...) 551-6821 (Division of Investment Management, Office of Investment Company Regulation). SUPPLEMENTARY...

  4. 77 FR 65425 - Legg Mason ETF Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-26

    ...: Applicants request an order that permits: (a) Actively-managed series of certain open-end management... (e) certain registered management investment companies and unit investment trusts outside of the same... Janet M. Grossnickle, Assistant Director, at (202) 551-6821 (Division of Investment Management, Office...

  5. 5 CFR 2634.1003 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... means: (1) An obligation of the United States; or (2) A diversified investment fund. A diversified investment fund is a diversified mutual fund or diversified unit investment trust, as defined in 5 CFR 2640...

  6. 5 CFR 2634.1003 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... means: (1) An obligation of the United States; or (2) A diversified investment fund. A diversified investment fund is a diversified mutual fund or diversified unit investment trust, as defined in 5 CFR 2640...

  7. 17 CFR 274.11d - Form N-6, registration statement of separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... variable life insurance policies. Form N-6 shall be used as the registration statement to be filed pursuant... insurance policies to register as unit investment trusts. This form shall also be used for registration... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Form N-6, registration...

  8. 75 FR 47320 - Millington Securities, Inc., et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-05

    ... investment. At such time, the Series also will transmit to the Unaffiliated Underlying Fund a list of the... Unit Investment Trusts (the ``Trust''), on behalf of itself and any future series, and any future... by or under common control with the Depositor) and their respective series (the future UITs, together...

  9. 76 FR 23342 - Russell Investment Management Company, et al.;

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-26

    ...] Russell Investment Management Company, et al.; Notice of Application April 20, 2011. AGENCY: Securities...: Applicants request an order that would permit (a) series of certain open-end management investment companies... registered management investment companies and unit investment trusts outside of the same group of investment...

  10. 75 FR 21963 - Regulatory Flexibility Agenda

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-26

    ... Materials 3235-AK25 DIVISION OF INVESTMENT MANAGEMENT--Proposed Rule Stage Regulation Sequence Title... 3235-AI17 DIVISION OF INVESTMENT MANAGEMENT--Completed Actions Regulation Sequence Title Identifier... Management Investment Company 3235-AJ11 Shares, Unit Investment Trust Interests, and Municipal Fund...

  11. 12 CFR 703.2 - Definitions.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... during a fixed time period. Registered investment company means an investment company that is registered with the Securities and Exchange Commission under the Investment Company Act of 1940 (15 U.S.C. 80a). Examples of registered investment companies are mutual funds and unit investment trusts. Regular way...

  12. 78 FR 40213 - Charles Schwab Investment Management, Inc., et al.;

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-03

    ... Schwab Investment Management, Inc., et al.; Notice of Application June 27, 2013. AGENCY: Securities and... exemption from sections 12(d)(1)(A) and (B) of the Act. Applicants: Charles Schwab Investment Management...) certain registered management investment companies and unit investment trusts outside of the same group of...

  13. 75 FR 45666 - Notice of Lodging of Consent Decree Under the Comprehensive Environmental Response, Compensation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-03

    ..., a proposed Consent Decree in United States v. BIM Investment Corp. et al., Civil Action No. 1:10-cv... Settling Defendants--BIM Investment Corporation, Shaffer Realty Nominee Trust, Tyco Healthcare Group LP... refer to United States v. BIM Investment Corp. et al., D.J. Ref. No. 90-11-3- 09667. The Consent Decree...

  14. 17 CFR 270.14a-3 - Exemption from section 14(a) of the Act for certain registered unit investment trusts and their...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... held by the Trust for purchase of the securities); (2) If, within ninety days from the time that the... by a corporation and which have their interest or dividend rate fixed at the time they are issued; (2... subdivision thereof; (3) Government securities; and (4) Units of a previously issued series of the Trust...

  15. 17 CFR 270.14a-3 - Exemption from section 14(a) of the Act for certain registered unit investment trusts and their...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... held by the Trust for purchase of the securities); (2) If, within ninety days from the time that the... by a corporation and which have their interest or dividend rate fixed at the time they are issued; (2... subdivision thereof; (3) Government securities; and (4) Units of a previously issued series of the Trust...

  16. 17 CFR 270.14a-3 - Exemption from section 14(a) of the Act for certain registered unit investment trusts and their...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... held by the Trust for purchase of the securities); (2) If, within ninety days from the time that the... by a corporation and which have their interest or dividend rate fixed at the time they are issued; (2... subdivision thereof; (3) Government securities; and (4) Units of a previously issued series of the Trust...

  17. 17 CFR 270.14a-3 - Exemption from section 14(a) of the Act for certain registered unit investment trusts and their...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... held by the Trust for purchase of the securities); (2) If, within ninety days from the time that the... by a corporation and which have their interest or dividend rate fixed at the time they are issued; (2... subdivision thereof; (3) Government securities; and (4) Units of a previously issued series of the Trust...

  18. 17 CFR 270.14a-3 - Exemption from section 14(a) of the Act for certain registered unit investment trusts and their...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... held by the Trust for purchase of the securities); (2) If, within ninety days from the time that the... by a corporation and which have their interest or dividend rate fixed at the time they are issued; (2... subdivision thereof; (3) Government securities; and (4) Units of a previously issued series of the Trust...

  19. 77 FR 55234 - Notice of Applications for Deregistration Under Section 8(f) of the Investment Company Act of 1940

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-07

    ... of Investment Management, Office of Investment Company Regulation, 100 F Street NE., Washington, DC..., 2012, and amended on July 31, 2012. Applicant's Address: c/o Morgan Stanley Investment Management Inc... is a registered separate account that is organized as a unit investment trust. The management of each...

  20. 24 CFR 954.300 - Eligible activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... is held in fee-simple title, land-trust, or long-term ground lease with a term at least equal to that... manufactured housing unit does not hold fee-simple title to the land on which the unit is located, the owner... purchase. (b) Forms of assistance. A grantee may invest HOME funds as equity investments, interest-bearing...

  1. 12 CFR 551.90 - How do I provide a written notice?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... case. This does not apply to a transaction in shares of a registered open-end investment company or... securities directly from, the registered open-end investment company or unit investment trust, its transfer... agreement, other than on a transaction basis. (f) The source and amount of any other remuneration you have...

  2. 25 CFR 115.808 - Could trust fund investments made by OTFM lose money?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Could trust fund investments made by OTFM lose money? 115... TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts Investing and Managing Tribal Trust Funds § 115.808 Could trust fund investments made by OTFM lose money? The value of trust fund investments made...

  3. 78 FR 16715 - Renaissance Capital Greenwich Funds, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-18

    ... controlling, controlled by, or under common control with the Adviser and are not part of the same ``group of... registered management investment companies and unit investment trusts outside of the same group of investment... by, or under common control with the Adviser and (b) comply with the terms and conditions of the...

  4. 76 FR 50254 - Notice of Lodging of Consent Decree Under the Comprehensive Environmental Response, Compensation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-12

    ..., 2011, a proposed Consent Decree in United States and Commonwealth of Massachusetts v. BIM Investment... Healthcare Group LP, W.R. Grace & Co.-Conn., BIM Investment Corporation, and Shaffer Realty Nominee Trust.... BIM Investment Corp. et al., D.J. Ref. No. 90-11-3-09667/1. During the public comment period, the...

  5. 17 CFR 270.6c-6 - Exemption for certain registered separate accounts and other persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... portfolio company has the same: (i) Investment objectives, (ii) Fundamental policies, and (iii) Voting... SECURITIES AND EXCHANGE COMMISSION (CONTINUED) RULES AND REGULATIONS, INVESTMENT COMPANY ACT OF 1940 § 270.6c... which is, or is a part of, a unit investment trust registered under the Act, engaged in a continuous...

  6. United States Department of Defense Agency Financial Report for Fiscal Year 2013. Financial Section

    DTIC Science & Technology

    2013-01-01

    capacity for operating landfills and life expectancy in years for all other assets. The Department expenses the full cost to clean up contamination for...construction, and rehabilitation projects on inland waterways. The BFS manages and invests for the Trust Fund. Defense Commissary Agency Surcharge Trust

  7. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust...

  8. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust...

  9. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust...

  10. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Real estate investment trust taxable income and... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-2 Real estate investment trust taxable income and net capital gain. (a) Real estate investment trust...

  11. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not such trust...

  12. The Erosion of Public Trust: Normalization of Deviance In The Air Force

    DTIC Science & Technology

    2016-02-13

    to forge, and building a reputation of professionalism and trustworthiness requires significant effort and investment. And, public trust grows ...clearly a special trust between society and the military profession . Normalization of Deviance Now that military professionalism and the special...their armed forces will operate in a competent, professional , and ethical manner. In the case of the United States Air Force, there has been an

  13. 24 CFR 92.500 - The HOME Investment Trust Fund.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 1 2013-04-01 2013-04-01 false The HOME Investment Trust Fund. 92... Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM Program Administration § 92.500 The HOME Investment Trust Fund. (a) General. A HOME Investment Trust Fund consists of the accounts described in this...

  14. 24 CFR 92.500 - The HOME Investment Trust Fund.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 1 2014-04-01 2014-04-01 false The HOME Investment Trust Fund. 92... Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM Program Administration § 92.500 The HOME Investment Trust Fund. (a) General. A HOME Investment Trust Fund consists of the accounts described in this...

  15. 24 CFR 92.500 - The HOME Investment Trust Fund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 1 2012-04-01 2012-04-01 false The HOME Investment Trust Fund. 92... Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM Program Administration § 92.500 The HOME Investment Trust Fund. (a) General. A HOME Investment Trust Fund consists of the accounts described in this...

  16. 24 CFR 92.500 - The HOME Investment Trust Fund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false The HOME Investment Trust Fund. 92... Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM Program Administration § 92.500 The HOME Investment Trust Fund. (a) General. A HOME Investment Trust Fund consists of the accounts described in this...

  17. 26 CFR 1.856-1 - Definition of real estate investment trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Definition of real estate investment trust. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-1 Definition of real estate investment trust. (a) In general. The term “real estate investment trust” means a...

  18. 17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... provisions as to real estate investment trusts. (a)(1) The income statement prepared pursuant to § 210.5-03....3-04 shall be modified similarly. (b) The trust's status as a real estate investment trust under... estate investment trusts. 210.3-15 Section 210.3-15 Commodity and Securities Exchanges SECURITIES AND...

  19. 17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... provisions as to real estate investment trusts. (a)(1) The income statement prepared pursuant to § 210.5-03....3-04 shall be modified similarly. (b) The trust's status as a real estate investment trust under... estate investment trusts. 210.3-15 Section 210.3-15 Commodity and Securities Exchanges SECURITIES AND...

  20. 17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... provisions as to real estate investment trusts. (a)(1) The income statement prepared pursuant to § 210.5-03....3-04 shall be modified similarly. (b) The trust's status as a real estate investment trust under... estate investment trusts. 210.3-15 Section 210.3-15 Commodity and Securities Exchanges SECURITIES AND...

  1. 77 FR 25514 - Northern Trust Investments, Inc., et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-30

    ... Trust Investments, Inc., et al.; Notice of Application April 24, 2012. AGENCY: Securities and Exchange... sections 12(d)(1)(A) and (B) of the Act. Applicants: Northern Trust Investments, Inc. (``Northern Trust''), FlexShares Trust (``Trust''), and Foreside Fund Services, LLC (``Foreside''). Summary of Application...

  2. 26 CFR 1.857-2 - Real estate investment trust taxable income and net capital gain.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... estate investment trust taxable income and net capital gain. (a) Real estate investment trust taxable... paid during the taxable year, and the net capital gain is excluded in computing real estate investment... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Real estate investment trust taxable income and...

  3. 26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

  4. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

  5. 26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

  6. 26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

  7. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

  8. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

  9. 26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

  10. 26 CFR 1.857-7 - Earnings and profits of a real estate investment trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Earnings and profits of a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-7 Earnings and profits of a real estate investment trust. (a) Any real estate investment trust whether or not...

  11. 26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

  12. 25 CFR 115.808 - Could trust fund investments made by OTFM lose money?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Could trust fund investments made by OTFM lose money? 115.808 Section 115.808 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts Investing and Managing Tribal Trust Funds § 115.808 Could trust fund investments mad...

  13. 77 FR 67029 - Arden Investment Series Trust and Arden Asset Management LLC; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-08

    ... Investment Series Trust and Arden Asset Management LLC; Notice of Application November 2, 2012. AGENCY... disclosure requirements. Applicants: Arden Investment Series Trust (the ``Trust'') and Arden Asset Management... Company Regulation, Division of Investment Management). SUPPLEMENTARY INFORMATION: The following is a...

  14. 77 FR 50185 - LoCorr Fund Management, LLC and LoCorr Investment Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-20

    ... Fund Management, LLC and LoCorr Investment Trust; Notice of Application August 14, 2012. AGENCY.... Applicants: LoCorr Fund Management, LLC (``LFM'' or the ``Adviser'') and LoCorr Investment Trust (the ``Trust... Mary Kay Frech, Branch Chief, at (202) 551-6821 (Division of Investment Management, Office of...

  15. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for the...

  16. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for the...

  17. 17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Financial Statements § 210.3-15 Special provisions as to real estate investment trusts. (a)(1) The income... real estate investment trust under applicable provisions of the Internal Revenue Code as amended shall... estate investment trusts. 210.3-15 Section 210.3-15 Commodity and Securities Exchanges SECURITIES AND...

  18. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income... receiving dividends from a real estate investment trust shall include such dividends in gross income for the...

  19. 78 FR 7821 - Allianz Variable Insurance Products Fund of Funds Trust, et al.;

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-04

    ... the Act. Summary of Application: Applicants request an order to permit open-end management investment... Products Trust (``VIP Trust'' and, together with FOF Trust, the ``Trusts''), Allianz Investment Management..., or Mary Kay Frech, Branch Chief, at (202) 551-6821 (Division of Investment Management, Office of...

  20. 26 CFR 55.6061-1 - Signing of returns and other documents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT... required to be made by a real estate investment trust or a regulated investment company with respect to the... the income tax return of the real estate investment trust or the regulated investment company. Any...

  1. 26 CFR 55.6061-1 - Signing of returns and other documents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT... required to be made by a real estate investment trust or a regulated investment company with respect to the... the income tax return of the real estate investment trust or the regulated investment company. Any...

  2. 26 CFR 55.6061-1 - Signing of returns and other documents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT... required to be made by a real estate investment trust or a regulated investment company with respect to the... the income tax return of the real estate investment trust or the regulated investment company. Any...

  3. 26 CFR 55.6061-1 - Signing of returns and other documents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT... required to be made by a real estate investment trust or a regulated investment company with respect to the... the income tax return of the real estate investment trust or the regulated investment company. Any...

  4. 26 CFR 55.6061-1 - Signing of returns and other documents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT... required to be made by a real estate investment trust or a regulated investment company with respect to the... the income tax return of the real estate investment trust or the regulated investment company. Any...

  5. 77 FR 36228 - Financial Asset Securitization Investment Trusts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-18

    ... Financial Asset Securitization Investment Trusts AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... relating to financial asset securitization trusts (FASITs). The FASIT provisions (sections 860H through... Asset Securitization Investment Trust (FASIT). FASITs were meant to facilitate the securitization of...

  6. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for the...

  7. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for the...

  8. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxation of real estate investment trusts. 1.857...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real... real estate investment trust for a taxable year unless— (1) The deduction for dividends paid for the...

  9. 76 FR 45899 - Self-Regulatory Organizations; NYSE Amex LLC; Notice of Filing and Immediate Effectiveness of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-01

    ...-traded fund (``SPY ETF''),\\4\\ which list and trade under the option symbol SPY, and to update the names... 500 ETF represents ownership in the SPDR S&P 500 Trust, a unit investment trust that generally... Stock\\SM\\ (former option symbol QQQQ\\SM\\). NASDAQ, Nasdaq- 100 Index, Nasdaq-100 Index Tracking Stock...

  10. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Regulated investment companies; real estate... their shareholders and real estate investment trusts (as defined in section 856) and their shareholders... real estate investment trust, accelerated depreciation on section 1250 property (sections 57(a)(2) and...

  11. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Regulated investment companies; real estate... their shareholders and real estate investment trusts (as defined in section 856) and their shareholders... real estate investment trust, accelerated depreciation on section 1250 property (sections 57(a)(2) and...

  12. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Regulated investment companies; real estate... their shareholders and real estate investment trusts (as defined in section 856) and their shareholders... real estate investment trust, accelerated depreciation on section 1250 property (sections 57(a)(2) and...

  13. 5 CFR 2634.310 - Trusts, estates, and investment funds.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... fund” means a widely held investment fund (whether a mutual fund, regulated investment company, common... 5 Administrative Personnel 3 2011-01-01 2011-01-01 false Trusts, estates, and investment funds... Reports § 2634.310 Trusts, estates, and investment funds. (a) In general. (1) Except as otherwise provided...

  14. 5 CFR 2634.310 - Trusts, estates, and investment funds.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... fund” means a widely held investment fund (whether a mutual fund, regulated investment company, common... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Trusts, estates, and investment funds... Reports § 2634.310 Trusts, estates, and investment funds. (a) In general. (1) Except as otherwise provided...

  15. 5 CFR 2640.201 - Exemptions for interests in mutual funds, unit investment trusts, and employee benefit plans.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... in several mutual funds whose portfolios contain stock in a small computer company. Each mutual fund... computer company. Example 2 to paragraph (a): A nonsupervisory employee of the Department of Energy owns... shares in the XYZ Health Sciences Fund, a sector mutual fund invested primarily in health-related...

  16. 5 CFR 2640.201 - Exemptions for interests in mutual funds, unit investment trusts, and employee benefit plans.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... in several mutual funds whose portfolios contain stock in a small computer company. Each mutual fund... computer company. Example 2 to paragraph (a): A nonsupervisory employee of the Department of Energy owns... shares in the XYZ Health Sciences Fund, a sector mutual fund invested primarily in health-related...

  17. 5 CFR 2640.201 - Exemptions for interests in mutual funds, unit investment trusts, and employee benefit plans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... in several mutual funds whose portfolios contain stock in a small computer company. Each mutual fund... computer company. Example 2 to paragraph (a): A nonsupervisory employee of the Department of Energy owns... shares in the XYZ Health Sciences Fund, a sector mutual fund invested primarily in health-related...

  18. 5 CFR 2640.201 - Exemptions for interests in mutual funds, unit investment trusts, and employee benefit plans.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... in several mutual funds whose portfolios contain stock in a small computer company. Each mutual fund... computer company. Example 2 to paragraph (a): A nonsupervisory employee of the Department of Energy owns... shares in the XYZ Health Sciences Fund, a sector mutual fund invested primarily in health-related...

  19. 5 CFR 2640.201 - Exemptions for interests in mutual funds, unit investment trusts, and employee benefit plans.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... in several mutual funds whose portfolios contain stock in a small computer company. Each mutual fund... computer company. Example 2 to paragraph (a): A nonsupervisory employee of the Department of Energy owns... shares in the XYZ Health Sciences Fund, a sector mutual fund invested primarily in health-related...

  20. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

  1. 26 CFR 5.856-1 - Extensions of the grace period for foreclosure property by a real estate investment trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... property by a real estate investment trust. 5.856-1 Section 5.856-1 Internal Revenue INTERNAL REVENUE... real estate investment trust. (a) In general. Under section 856(e), a real estate investment trust (“REIT”) may elect to treat as foreclosure property certain real property (including interests in real...

  2. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a) General rule...

  3. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

  4. 26 CFR 5.856-1 - Extensions of the grace period for foreclosure property by a real estate investment trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... property by a real estate investment trust. 5.856-1 Section 5.856-1 Internal Revenue INTERNAL REVENUE... real estate investment trust. (a) In general. Under section 856(e), a real estate investment trust (“REIT”) may elect to treat as foreclosure property certain real property (including interests in real...

  5. 26 CFR 5.856-1 - Extensions of the grace period for foreclosure property by a real estate investment trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... property by a real estate investment trust. 5.856-1 Section 5.856-1 Internal Revenue INTERNAL REVENUE... real estate investment trust. (a) In general. Under section 856(e), a real estate investment trust (“REIT”) may elect to treat as foreclosure property certain real property (including interests in real...

  6. 26 CFR 5.856-1 - Extensions of the grace period for foreclosure property by a real estate investment trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... property by a real estate investment trust. 5.856-1 Section 5.856-1 Internal Revenue INTERNAL REVENUE... real estate investment trust. (a) In general. Under section 856(e), a real estate investment trust (“REIT”) may elect to treat as foreclosure property certain real property (including interests in real...

  7. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

  8. 26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

  9. 26 CFR 1.857-9 - Information required in returns of shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-9 Information required... any trust claiming to be a real estate investment trust who is not the actual owner of such stock, the... estate investment trust the written statements required under § 1.857-8 to be demanded by such trust from...

  10. 26 CFR 1.50B-5 - Limitations with respect to certain persons.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... paragraph. (b) Regulated investment companies and real estate investment trusts. (1) In the case of a regulated investment company or a real estate investment trust subject to taxation under subchapter M... real estate investment trust taxable income, as the case may be. For purposes of the preceding sentence...

  11. 26 CFR 1.50B-5 - Limitations with respect to certain persons.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... paragraph. (b) Regulated investment companies and real estate investment trusts. (1) In the case of a regulated investment company or a real estate investment trust subject to taxation under subchapter M... real estate investment trust taxable income, as the case may be. For purposes of the preceding sentence...

  12. 26 CFR 1.50B-5 - Limitations with respect to certain persons.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... paragraph. (b) Regulated investment companies and real estate investment trusts. (1) In the case of a regulated investment company or a real estate investment trust subject to taxation under subchapter M... real estate investment trust taxable income, as the case may be. For purposes of the preceding sentence...

  13. 26 CFR 1.50B-5 - Limitations with respect to certain persons.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... paragraph. (b) Regulated investment companies and real estate investment trusts. (1) In the case of a regulated investment company or a real estate investment trust subject to taxation under subchapter M... real estate investment trust taxable income, as the case may be. For purposes of the preceding sentence...

  14. 26 CFR 1.50B-5 - Limitations with respect to certain persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... paragraph. (b) Regulated investment companies and real estate investment trusts. (1) In the case of a regulated investment company or a real estate investment trust subject to taxation under subchapter M... real estate investment trust taxable income, as the case may be. For purposes of the preceding sentence...

  15. 25 CFR 115.809 - May a tribe recommend to OTFM how to invest the tribe's trust funds?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false May a tribe recommend to OTFM how to invest the tribe's... FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts Investing and Managing Tribal Trust Funds § 115.809 May a tribe recommend to OTFM how to invest the tribe's trust funds? Tribes...

  16. 25 CFR 115.809 - May a tribe recommend to OTFM how to invest the tribe's trust funds?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false May a tribe recommend to OTFM how to invest the tribe's... FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts Investing and Managing Tribal Trust Funds § 115.809 May a tribe recommend to OTFM how to invest the tribe's trust funds? Tribes...

  17. 25 CFR 115.809 - May a tribe recommend to OTFM how to invest the tribe's trust funds?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false May a tribe recommend to OTFM how to invest the tribe's... FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts Investing and Managing Tribal Trust Funds § 115.809 May a tribe recommend to OTFM how to invest the tribe's trust funds? Tribes...

  18. 25 CFR 115.809 - May a tribe recommend to OTFM how to invest the tribe's trust funds?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true May a tribe recommend to OTFM how to invest the tribe's... FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts Investing and Managing Tribal Trust Funds § 115.809 May a tribe recommend to OTFM how to invest the tribe's trust funds? Tribes...

  19. 25 CFR 115.810 - May a tribe directly invest and manage its trust funds?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false May a tribe directly invest and manage its trust funds? 115.810 Section 115.810 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts Investing and Managing Tribal Trust Funds § 115.810 May a tribe directly invest an...

  20. 25 CFR 115.711 - How is money in a trust account invested?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false How is money in a trust account invested? 115.711 Section 115.711 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Trust Fund Accounts: General Information Investments and Interests § 115.711 How is money in a trust account...

  1. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax with...

  2. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax with...

  3. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax with...

  4. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax with...

  5. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax with...

  6. 76 FR 44969 - Self-Regulatory Organizations; NYSE Arca Inc.; Notice of Filing and Immediate Effectiveness of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-27

    ...[supreg] exchange-traded fund (``SPY ETF''),\\4\\ which list and trade under the option symbol SPY, and to.... The SPDR S&P 500 ETF represents ownership in the SPDR S&P 500 Trust, a unit investment trust that... volume of SPY options). \\7\\ QQQ options were formerly known as options on the Nasdaq-100 Tracking Stock...

  7. 78 FR 42114 - FlexShares Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-15

    ...Shares Trust, et al.; Notice of Application July 9, 2013. AGENCY: Securities and Exchange Commission... exemption from sections 12(d)(1)(A) and (B) of the Act (``Prior Orders''). \\1\\ Northern Trust Investments...) (order); Northern Trust Investments, Inc., Investment Company Act Release Nos. 30045 (Apr. 24, 2012...

  8. Climate Change Education: Engaging Family Private Forest Owners on Issues Related to Climate Change: A Workshop Summary

    ERIC Educational Resources Information Center

    Beatty, Alexandra S.; Feder, Michael; Storksdieck, Martin

    2014-01-01

    The forested land in the United States is an asset that is owned and managed not only by federal, state, and local governments, but also by families and other private groups, including timber investment management organizations and real estate investment trusts. The more than 10 million family forestland owners manage the largest percentage of…

  9. 17 CFR 230.802 - Exemption for offerings in connection with an exchange offer or business combination for the...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... sales of securities issued by open-end investment companies or unit investment trusts registered or... reliance on this paragraph, U.S. holders of the foreign subject company must hold no more than 10 percent... chapter) by the first business day after publication or dissemination. If the offeror is a foreign company...

  10. 17 CFR 270.17f-5 - Custody of investment company assets outside the United States.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... this section: (1) Eligible Foreign Custodian means an entity that is incorporated or organized under... organized under the laws of the United States or of a state. (5) Qualified Foreign Bank means a banking institution or trust company, incorporated or organized under the laws of a country other than the United...

  11. State-of-the-art HDU's critical importance.

    PubMed

    Green, Philip

    2012-09-01

    Phil Green, senior project engineer at independent building services company, Shepherd Engineering Services (SES), describes SES's creation a new 'state-of-the-art', 4.5 million sterling pounds, high dependency unit (HDU) at The James Cook University Hospital, Middlesbrough. Completion of the 16-bed HDU, part of a wider South Tees Hospitals NHS Foundation Trust investment programme to remodel and enhance the hospital's facilities, follows last September's completion, also by SES, of the Endeavour Unit (HEJ - November 2011), a new oncology satellite building built as a key element of the Trust's 30 million sterling pounds expansion and redevelopment of its Radiotherapy Unit at the Middlesbrough hospital.

  12. 26 CFR 1.857-9 - Information required in returns of shareholders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-9... a real estate investment trust the written statements required under § 1.857-8 to be demanded by... holding shares of stock in any trust claiming to be a real estate investment trust who is not the actual...

  13. 26 CFR 1.857-9 - Information required in returns of shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-9... a real estate investment trust the written statements required under § 1.857-8 to be demanded by... holding shares of stock in any trust claiming to be a real estate investment trust who is not the actual...

  14. 26 CFR 1.857-9 - Information required in returns of shareholders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-9... a real estate investment trust the written statements required under § 1.857-8 to be demanded by... holding shares of stock in any trust claiming to be a real estate investment trust who is not the actual...

  15. 26 CFR 1.857-9 - Information required in returns of shareholders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-9... a real estate investment trust the written statements required under § 1.857-8 to be demanded by... holding shares of stock in any trust claiming to be a real estate investment trust who is not the actual...

  16. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Method of taxation of shareholders of real estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Trusts § 1.857-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income...

  17. 78 FR 23318 - Trust for Professional Managers and Aurora Investment Management L.L.C.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-18

    ... Professional Managers and Aurora Investment Management L.L.C.; Notice of Application April 12, 2013. AGENCY...: Trust for Professional Managers (the ``Trust'') and Aurora Investment Management L.L.C. (the ``Initial... Street, Milwaukee, WI 53202; Scott M. Montpas, Esq., Aurora Investment Management L.L.C., 300 North...

  18. 25 CFR 115.807 - Will OTFM consult with tribes about investments of tribal trust funds?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Tribal Trust Funds § 115.807 Will OTFM consult with tribes about investments of tribal trust funds? Upon... 25 Indians 1 2011-04-01 2011-04-01 false Will OTFM consult with tribes about investments of tribal trust funds? 115.807 Section 115.807 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR...

  19. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Records to be kept by a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-8 Records to be kept by a real estate investment trust. (a) In general. Under section 857(a)(2) a real estate...

  20. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Records to be kept by a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-8 Records to be kept by a real estate investment trust. (a) In general. Under section 857(a)(2) a real estate...

  1. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Records to be kept by a real estate investment... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-8 Records to be kept by a real estate investment trust. (a) In general. Under section 857(a)(2) a real estate...

  2. 26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Net operating losses of real estate investment... (continued) § 1.172-10 Net operating losses of real estate investment trusts. (a) Taxable years to which a loss may be carried. (1) A net operating loss sustained by a qualified real estate investment trust (as...

  3. 25 CFR 115.807 - Will OTFM consult with tribes about investments of tribal trust funds?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Will OTFM consult with tribes about investments of tribal trust funds? 115.807 Section 115.807 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts Investing and Managing Tribal Trust Funds § 115.807 Will OTFM...

  4. 77 FR 22516 - Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-16

    ... Certain Transfers of Property to Regulated Investment Companies [RICs] and Real Estate Investment Trusts... corporation to a Regulated Investment Company (RIC) or a Real Estate Investment Trust (REIT) and will affect... may not be circumvented * * * through the use of a regulated investment company, a real estate...

  5. 75 FR 33369 - EQ Advisors Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-11

    ...] EQ Advisors Trust, et al.; Notice of Application June 4, 2010. AGENCY: Securities and Exchange... trusts (``UITs'') that are within or outside the same group of investment companies, and (b) permit... to invest in certain financial instruments. Applicants: EQ Advisors Trust, AXA Premier VIP Trust...

  6. 76 FR 20388 - Russell Investment Company, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-12

    ...: Applicants request an order to permit open-end management investment companies relying on rule 12d1-2 under... Investment Funds (each a ``Trust and collectively the ``Trusts), Russell Investment Management Company... Blass, Branch Chief, at (202) 551-6821 (Division of Investment Management, Office of Investment Company...

  7. 76 FR 43381 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-20

    ... Financial Asset Securitization Investment Trusts; Real Estate Mortgage Investment Conduits (TD 9004 (final... Securitization Investment Trusts; Real Estate Mortgage Investment Conduits. OMB Number: 1545-1675. Regulation... noneconomic residual interest in a Real Estate Mortgage Investment Conduit (REMIC) meeting the investigation...

  8. 26 CFR 1.856-3 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES Real Estate Investment Trusts § 1.856-3 Definitions. For purposes of the regulations under part II... trustees of the real estate investment trust. In the case of securities of other qualified real estate investment trusts, fair value shall not exceed market value or asset value, whichever is higher. (b) Real...

  9. 26 CFR 1.856-6 - Foreclosure property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-6 Foreclosure property. (a) In general. Under section 856(e) a real estate investment trust may make an irrevocable election to treat as... qualified real estate investment trust for the taxable year in which the acquisition occurs. If, however...

  10. 26 CFR 1.856-6 - Foreclosure property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-6 Foreclosure property. (a) In general. Under section 856(e) a real estate investment trust may make an irrevocable election to treat as... qualified real estate investment trust for the taxable year in which the acquisition occurs. If, however...

  11. 26 CFR 1.856-6 - Foreclosure property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-6 Foreclosure property. (a) In general. Under section 856(e) a real estate investment trust may make an irrevocable election to treat as... qualified real estate investment trust for the taxable year in which the acquisition occurs. If, however...

  12. 26 CFR 1.856-4 - Rents from real property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-4 Rents from real property. (a) In..., real property of the real estate investment trust. (b) Amounts specifically included or excluded—(1... real estate investment trust or, primarily for the convenience or benefit of the tenant, to the guests...

  13. 26 CFR 1.857-11 - Non-REIT earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-11 Non-REIT earnings and profits. (a) Applicability of section 857(a)(3)(A). A real estate investment trust does not satisfy section... profits of real estate investment trusts. (d) Effective date. This regulation is effective for taxable...

  14. 26 CFR 1.860-5 - Effective date.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-5 Effective date. (a) In general. Section 860... determination of real estate investments trusts. Section 859 (as in effect before the enactment of the Revenue Act of 1978) applies to determinations with respect to real estate investment trusts occurring after...

  15. 26 CFR 1.856-4 - Rents from real property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-4 Rents from real property. (a) In..., real property of the real estate investment trust. (b) Amounts specifically included or excluded—(1... real estate investment trust or, primarily for the convenience or benefit of the tenant, to the guests...

  16. 26 CFR 1.860-5 - Effective date.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-5 Effective date. (a) In general. Section 860... determination of real estate investments trusts. Section 859 (as in effect before the enactment of the Revenue Act of 1978) applies to determinations with respect to real estate investment trusts occurring after...

  17. 26 CFR 1.856-4 - Rents from real property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-4 Rents from real property. (a) In..., real property of the real estate investment trust. (b) Amounts specifically included or excluded—(1... real estate investment trust or, primarily for the convenience or benefit of the tenant, to the guests...

  18. 26 CFR 1.856-4 - Rents from real property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-4 Rents from real property. (a) In..., real property of the real estate investment trust. (b) Amounts specifically included or excluded—(1... real estate investment trust or, primarily for the convenience or benefit of the tenant, to the guests...

  19. 26 CFR 1.860-5 - Effective date.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-5 Effective date. (a) In general. Section 860... determination of real estate investments trusts. Section 859 (as in effect before the enactment of the Revenue Act of 1978) applies to determinations with respect to real estate investment trusts occurring after...

  20. 26 CFR 1.860-5 - Effective date.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-5 Effective date. (a) In general. Section 860... determination of real estate investments trusts. Section 859 (as in effect before the enactment of the Revenue Act of 1978) applies to determinations with respect to real estate investment trusts occurring after...

  1. 78 FR 42122 - Bridge Builder Trust and Olive Street Investment Advisers, LLC; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-15

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30592; 812-14118] Bridge...: Bridge Builder Trust (the ``Trust'') and Olive Street Investment Advisers (the ``Adviser'') (collectively... the requested order as a Fund is the Bridge Builder Bond Fund. For purposes of the requested order...

  2. 25 CFR 115.809 - May a tribe recommend to OTFM how to invest the tribe's trust funds?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false May a tribe recommend to OTFM how to invest the tribe's trust funds? 115.809 Section 115.809 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts Investing and Managing Tribal Trust Funds § 115.809 May a tribe...

  3. 78 FR 46381 - Calamos Advisors LLC and Calamos ETF Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-31

    ... Advisors LLC and Calamos ETF Trust; Notice of Application July 24, 2013. AGENCY: Securities and Exchange... Trust (`Trust). Summary of Application: Applicants request an order that permits: (a) Actively-managed... investment trusts outside of the same group of investment companies as the series to acquire Shares. Filing...

  4. 77 FR 18277 - Domini Social Investment Trust and Domini Social Investments LLC; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-27

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29984; 812-13971] Domini Social Investment Trust and Domini Social Investments LLC; Notice of Application March 21, 2012. AGENCY... the Investment Company Act of 1940 (``Act'') for an exemption from section 15(a) of the Act and rule...

  5. 77 FR 35082 - Arrow Investment Advisers, LLC and Arrow Investments Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-12

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30100; 812-13937] Arrow Investment Advisers, LLC and Arrow Investments Trust; Notice of Application June 6, 2012. AGENCY: Securities... 6(c) of the Investment Company Act of 1940 (``Act'') for an exemption from sections 2(a)(32), 5(a)(1...

  6. 26 CFR 1.857-3 - Net income from foreclosure property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-3 Net income from... computing real estate investment trust taxable income under section 857(b)(2). (d) Gross income not subject... estate investment trust has gain of $100 from the sale of an item of foreclosure property described in...

  7. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

  8. 26 CFR 1.857-5 - Net income and loss from prohibited transactions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-5 Net... property. The 100-percent tax is imposed to preclude a real estate investment trust from retaining any... transaction, the activities of a real estate investment trust with respect to foreclosure property and its...

  9. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

  10. 26 CFR 1.857-3 - Net income from foreclosure property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-3 Net income from... computing real estate investment trust taxable income under section 857(b)(2). (d) Gross income not subject... estate investment trust has gain of $100 from the sale of an item of foreclosure property described in...

  11. 26 CFR 1.857-11 - Non-REIT earnings and profits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-11 Non-REIT earnings and profits. (a) Applicability of section 857(a)(3)(A). A real estate investment trust does not... general. A real estate investment trust does not satisfy section 857(a)(3)(B) unless, as of the close of...

  12. 26 CFR 1.857-5 - Net income and loss from prohibited transactions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-5 Net... property. The 100-percent tax is imposed to preclude a real estate investment trust from retaining any... transaction, the activities of a real estate investment trust with respect to foreclosure property and its...

  13. 26 CFR 1.860-5 - Effective date.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES Real Estate Investment Trusts § 1.860-5 Effective date. (a) In general. Section 860 and §§ 1.860-1... real estate investments trusts. Section 859 (as in effect before the enactment of the Revenue Act of 1978) applies to determinations with respect to real estate investment trusts occurring after October 4...

  14. 26 CFR 1.857-5 - Net income and loss from prohibited transactions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-5 Net... property. The 100-percent tax is imposed to preclude a real estate investment trust from retaining any... transaction, the activities of a real estate investment trust with respect to foreclosure property and its...

  15. 26 CFR 1.857-3 - Net income from foreclosure property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-3 Net income from foreclosure... computing real estate investment trust taxable income under section 857(b)(2). (d) Gross income not subject... estate investment trust has gain of $100 from the sale of an item of foreclosure property described in...

  16. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

  17. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860-3 Interest and additions to tax. (a) In... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

  18. 26 CFR 1.857-11 - Non-REIT earnings and profits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-11 Non-REIT earnings and profits. (a) Applicability of section 857(a)(3)(A). A real estate investment trust does not... general. A real estate investment trust does not satisfy section 857(a)(3)(B) unless, as of the close of...

  19. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

  20. 26 CFR 1.857-3 - Net income from foreclosure property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-3 Net income from... computing real estate investment trust taxable income under section 857(b)(2). (d) Gross income not subject... estate investment trust has gain of $100 from the sale of an item of foreclosure property described in...

  1. 26 CFR 1.857-3 - Net income from foreclosure property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-3 Net income from... computing real estate investment trust taxable income under section 857(b)(2). (d) Gross income not subject... estate investment trust has gain of $100 from the sale of an item of foreclosure property described in...

  2. 26 CFR 1.857-11 - Non-REIT earnings and profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-11 Non-REIT earnings and profits. (a) Applicability of section 857(a)(3)(A). A real estate investment trust does not... general. A real estate investment trust does not satisfy section 857(a)(3)(B) unless, as of the close of...

  3. 26 CFR 1.857-11 - Non-REIT earnings and profits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-11 Non-REIT earnings and profits. (a) Applicability of section 857(a)(3)(A). A real estate investment trust does not... general. A real estate investment trust does not satisfy section 857(a)(3)(B) unless, as of the close of...

  4. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of real estate investment trusts. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-1 Taxation of real estate...

  5. 26 CFR 1.857-1 - Taxation of real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of real estate investment trusts. 1.857-1 Section 1.857-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-1 Taxation of real...

  6. 26 CFR 1.56A-4 - Certain taxpayers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of the minimum tax in the case of estates and trusts, electing small business corporations, common trust funds, regulated investment companies, real estate investment trusts, and partnerships, see §§ 1...

  7. 26 CFR 1.56A-4 - Certain taxpayers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of the minimum tax in the case of estates and trusts, electing small business corporations, common trust funds, regulated investment companies, real estate investment trusts, and partnerships, see §§ 1...

  8. 26 CFR 1.56A-4 - Certain taxpayers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of the minimum tax in the case of estates and trusts, electing small business corporations, common trust funds, regulated investment companies, real estate investment trusts, and partnerships, see §§ 1...

  9. 26 CFR 1.56A-4 - Certain taxpayers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of the minimum tax in the case of estates and trusts, electing small business corporations, common trust funds, regulated investment companies, real estate investment trusts, and partnerships, see §§ 1...

  10. 76 FR 69301 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-08

    ... management companies (``mutual funds''), unit investment trusts (``UITs'') or face-amount certificate companies (collectively, ``funds'') deemed to have registered an indefinite amount of securities to file... sold by funds that accompanies the payment of registration fees with respect to the securities sold...

  11. 77 FR 47668 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Acquisition...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-09

    ... DEPARTMENT OF LABOR Office of the Secretary Agency Information Collection Activities; Submission... Individual Account Plans Sponsored by Trust Real Estate Investment Trusts ACTION: Notice. SUMMARY: The... information collection request (ICR) titled, ``Acquisition and Sale of Trust Real Estate Investment Trust...

  12. 26 CFR 1.857-6 - Method of taxation of shareholders of real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of real estate investment trusts. 1.857-6 Section 1.857-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT...-6 Method of taxation of shareholders of real estate investment trusts. (a) Ordinary income. Except...

  13. 77 FR 67689 - Fidelity Aberdeen Street Trust, et al.;

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-13

    ...] Fidelity Aberdeen Street Trust, et al.; Notice of Application November 6, 2012. AGENCY: Securities and... arrangements (``Prior Order'').\\1\\ \\1\\ Colchester Street Trust, et al., Investment Company Act Release Nos... Trust, et al., Investment Company Act Release Nos. 23787 (Apr. 15, 1999) (notice) and 23831 (May 11...

  14. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Regulated investment companies; real estate investment trusts. 1.58-6 Section 1.58-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations § 1.58-6 Regulated investment companies; real...

  15. 26 CFR 1.58-6 - Regulated investment companies; real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Regulated investment companies; real estate investment trusts. 1.58-6 Section 1.58-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations § 1.58-6 Regulated investment companies; real...

  16. 26 CFR 55.6071-1 - Time for filing returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

  17. 26 CFR 55.6071-1 - Time for filing returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

  18. 26 CFR 55.6071-1 - Time for filing returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

  19. 26 CFR 55.6071-1 - Time for filing returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

  20. 26 CFR 55.6071-1 - Time for filing returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES... section 6081) that the real estate investment trust is required to file its income tax return under...

  1. FSAW for REIT selection in multi-criteria decision making

    NASA Astrophysics Data System (ADS)

    Adawiyah, C. W. Rabiatul; Abdullah, Lazim

    2014-07-01

    Real Estate Investment Trust (REIT) is profitable investments that gain Malaysian investors' attention. It can be a great way to increase our net worth. Due to the existence of many property trusts, investors face difficulties in determining the best property trusts to invest their wealth. This high risk investment makes investors cautious in choosing the platform for investing their wealth. In real world situation, the data collected are inexact and ambiguous. Investment reminds investors to beware because it carries risk no matter low or high. There are lots of things that investors need to consider before invest in any property or trust. The aim of this paper is to identify the best criteria of REIT and determine the best property trust that helps investors gain profits in their investment. Four experts in areas of investment are randomly selected to assess and provide information regarding to Malaysia's REITs. Decision makers were asked to rate the criteria for every alternatives by using the linguistic variables. The five linguistic variables were used as input data to test fuzzy simple additive weighting (FSAW) model. From the study conducted, transparency indicates the necessary criteria for each property trust. This decision making model used to be possible to test FSAW model in investment sector. The decision makers also asked to evaluate the alternatives based on the linguistic ranking variables to rank the alternatives and the result shows the best alternative in this case is Amanah Harta Tanah PNB. The ranking signifies the impact of the criterion and alternatives to investors especially REITs investors.

  2. 26 CFR 1.856-7 - Certain corporations, etc., that are considered to meet the gross income requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (3). Thus, for example, the real estate investment trust, for purposes of listing its income from the... on a lease-by-lease, loan-by-loan, or project-by-project basis, but the real estate investment trust... not due to willful neglect if the real estate investment trust exercised ordinary business care and...

  3. 26 CFR 1.172-2 - Net operating loss in case of a corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... real estate investment trusts. For taxable years ending after October 4, 1976, the net operating loss of a qualified real estate investment trust (as defined in § 1.172-10(b)) is computed by taking into... allowed in computing the net operating loss of a qualified real estate investment trust. [T.D. 8107, 51 FR...

  4. 26 CFR 1.172-2 - Net operating loss in case of a corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... real estate investment trusts. For taxable years ending after October 4, 1976, the net operating loss of a qualified real estate investment trust (as defined in § 1.172-10(b)) is computed by taking into... allowed in computing the net operating loss of a qualified real estate investment trust. [T.D. 8107, 51 FR...

  5. 26 CFR 1.172-2 - Net operating loss in case of a corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... real estate investment trusts. For taxable years ending after October 4, 1976, the net operating loss of a qualified real estate investment trust (as defined in § 1.172-10(b)) is computed by taking into... allowed in computing the net operating loss of a qualified real estate investment trust. [T.D. 8107, 51 FR...

  6. 26 CFR 1.856-7 - Certain corporations, etc., that are considered to meet the gross income requirements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (3). Thus, for example, the real estate investment trust, for purposes of listing its income from the... on a lease-by-lease, loan-by-loan, or project-by-project basis, but the real estate investment trust... not due to willful neglect if the real estate investment trust exercised ordinary business care and...

  7. 26 CFR 1.856-7 - Certain corporations, etc., that are considered to meet the gross income requirements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (3). Thus, for example, the real estate investment trust, for purposes of listing its income from the... on a lease-by-lease, loan-by-loan, or project-by-project basis, but the real estate investment trust... not due to willful neglect if the real estate investment trust exercised ordinary business care and...

  8. 25 CFR 115.810 - May a tribe directly invest and manage its trust funds?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false May a tribe directly invest and manage its trust funds? 115.810 Section 115.810 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL... Funds § 115.810 May a tribe directly invest and manage its trust funds? A tribe may apply to withdraw...

  9. 25 CFR 115.810 - May a tribe directly invest and manage its trust funds?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false May a tribe directly invest and manage its trust funds? 115.810 Section 115.810 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL... Funds § 115.810 May a tribe directly invest and manage its trust funds? A tribe may apply to withdraw...

  10. 25 CFR 115.810 - May a tribe directly invest and manage its trust funds?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true May a tribe directly invest and manage its trust funds? 115.810 Section 115.810 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL... Funds § 115.810 May a tribe directly invest and manage its trust funds? A tribe may apply to withdraw...

  11. 25 CFR 115.810 - May a tribe directly invest and manage its trust funds?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false May a tribe directly invest and manage its trust funds? 115.810 Section 115.810 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL... Funds § 115.810 May a tribe directly invest and manage its trust funds? A tribe may apply to withdraw...

  12. 17 CFR 240.3a4-1 - Associated persons of an issuer deemed not to be brokers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... investment company (or registered separate account); an insurance company; a bank; a savings and loan... trust for which a bank, a savings and loan association, a trust company, or a registered investment... the Investment Advisers Act of 1940 to an investment company registered under the Investment Company...

  13. 26 CFR 1.855-1 - Dividends paid by regulated investment company after close of taxable year.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Real Estate Investment Trusts § 1.855-1 Dividends paid by regulated investment company after close of..., 1960, as amended by T.D. 6921, 32 FR 8757, June 20, 1967] Real Estate Investment Trusts ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Dividends paid by regulated investment company...

  14. 78 FR 30372 - Self-Regulatory Organizations; NYSE Arca, Inc.; Order Granting Approval of Proposed Rule Change...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-22

    ... investment company.\\5\\ The investment adviser to the Fund is AdvisorShares Investments, LLC (``Adviser....\\6\\ \\5\\ The Trust is registered under the Investment Company Act of 1940 (``1940 Act''). On October... exemptive relief to the Trust under the 1940 Act. See Investment Company Act Release No. 29291 (May 28, 2010...

  15. 77 FR 65025 - Trust for Professional Managers and Collins Capital Investments, LLC; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-24

    ... with Whitebox Advisors, LLC, Stadion Money Management, LLC, Pinebank Asset Management, LP, Battenkill... (Division of Investment Management, Office of Investment Company Regulation). SUPPLEMENTARY INFORMATION: The... Delaware statutory trust, is registered under the Act as an open-end management investment company. The...

  16. 77 FR 5065 - Preservation Trust Advisors, LLC and Northern Lights Fund Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-01

    ... Dalia Osman Blass, Assistant Director, at (202) 551- 6821 (Division of Investment Management, Office of...-end management investment company and as of January 18, 2012 was comprised of 133 individual... substantially similar investment advisory agreements to provide investment management services to future Funds...

  17. 76 FR 12415 - Proposed Collection; Comment Request for Regulation Project

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-07

    ..., Certain Transfers of Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts... Property to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs). OMB Number... with respect to the net built-in gain of C corporation property that becomes property of a Regulated...

  18. 26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

  19. 26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

  20. 26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

  1. 26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

  2. 26 CFR 55.6091-1 - Place for filing Chapter 44 tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6091-1 Place for filing Chapter 44 tax returns. Except... estate investment trust or regulated investment company. (b) Returns filed with service centers or by...

  3. An intermediary enhances out-group trust and in-group profit expectation of Chinese but not Australians.

    PubMed

    Ye, Jiawen; Ng, Sik Hung

    2017-06-01

    In this research, we made a theoretical distinction between direct and intermediary-mediated trust situations, and conducted a cross-cultural (Chinese vs. Australians) investment trust game to test the overlooked effects of an intermediary on investors' trust decisions, with respect to how much to invest in and expect from trustees. Compared to situations of direct trust, a nominal intermediary increased the number of Chinese investors expecting in-group trustees to repay a profit on their investments (Hypothesis 1) and raised their level of investment in out-group trustees (Hypothesis 2). These results applied to Chinese, but not Australians in support of the proposal that a nominal intermediary would serve as a cue to activate different cultural stereotypes of the functions and meanings of an intermediary with respect to trust and expectation of reciprocity. Coexisting with these culture-specific effects of an intermediary, the minimal categorisation of people into in-group and out-group on trivial grounds leads to a highly significant in-group favouritism in investment levels of both Chinese and Australians (Hypothesis 3). © 2015 International Union of Psychological Science.

  4. 26 CFR 1.860G-3 - Treatment of foreign persons.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860G-3 Treatment of foreign persons... shareholder of a real estate investment trust or a regulated investment company, a participant in a common...

  5. 26 CFR 1.860G-3 - Treatment of foreign persons.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860G-3 Treatment of foreign persons... shareholder of a real estate investment trust or a regulated investment company, a participant in a common...

  6. 26 CFR 1.860G-3 - Treatment of foreign persons.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860G-3 Treatment of foreign persons... shareholder of a real estate investment trust or a regulated investment company, a participant in a common...

  7. 26 CFR 1.860G-3 - Treatment of foreign persons.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860G-3 Treatment of foreign persons... shareholder of a real estate investment trust or a regulated investment company, a participant in a common...

  8. Why Our Nation Tolerates Risks to Children.

    ERIC Educational Resources Information Center

    Penning, Nick

    1991-01-01

    Contrasts children's well-being and family support services in the United States with superior programs in Germany and other industrialized countries. The American Association of School Administrators considers the Children's Investment Trust, authored by Head Start founding administrator Jule Sugarman, an absolute must for improving children's…

  9. 76 FR 54819 - Proposed Collection; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-02

    ... (``mutual funds''), unit investment trusts (``UITs'') or face-amount certificate companies (collectively, ``funds'') deemed to have registered an indefinite amount of securities to file, not later than 90 days... 274.24) with the Commission. Form 24F-2 is the annual notice of securities sold by funds that...

  10. 24 CFR 92.502 - Program disbursement and information system.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... information system. 92.502 Section 92.502 Housing and Urban Development Office of the Secretary, Department of... disbursement and information system. (a) General. The Home Investment Trust Fund account established in the United States Treasury is managed through a computerized disbursement and information system established...

  11. 26 CFR 1.1445-8 - Special rules regarding publicly traded partnerships, publicly traded trusts and real estate...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... partnerships, publicly traded trusts and real estate investment trusts (REITs). 1.1445-8 Section 1.1445-8... real estate investment trusts (REITs). (a) Entities to which this section applies. The rules of this... estates upon the disposition of U.S. real property interests. Except as otherwise provided in this...

  12. 26 CFR 1.1445-8 - Special rules regarding publicly traded partnerships, publicly traded trusts and real estate...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... partnerships, publicly traded trusts and real estate investment trusts (REITs). 1.1445-8 Section 1.1445-8... real estate investment trusts (REITs). (a) Entities to which this section applies. The rules of this... estates upon the disposition of U.S. real property interests. Except as otherwise provided in this...

  13. 26 CFR 1.1445-8 - Special rules regarding publicly traded partnerships, publicly traded trusts and real estate...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... partnerships, publicly traded trusts and real estate investment trusts (REITs). 1.1445-8 Section 1.1445-8... real estate investment trusts (REITs). (a) Entities to which this section applies. The rules of this... estates upon the disposition of U.S. real property interests. Except as otherwise provided in this...

  14. 26 CFR 1.1445-8 - Special rules regarding publicly traded partnerships, publicly traded trusts and real estate...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... partnerships, publicly traded trusts and real estate investment trusts (REITs). 1.1445-8 Section 1.1445-8... real estate investment trusts (REITs). (a) Entities to which this section applies. The rules of this... estates upon the disposition of U.S. real property interests. Except as otherwise provided in this...

  15. 75 FR 22639 - Pax World Funds Trust II, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-29

    ...] Pax World Funds Trust II, et al.; Notice of Application April 26, 2010. AGENCY: Securities and... investment trusts outside of the same group of investment companies as the series to acquire shares of the series (``Prior Order'').\\1\\ Applicants seek to amend the Prior Order to permit the Trust to offer a new...

  16. 78 FR 60344 - Forethought Variable Insurance Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-01

    ... designed to ensure that the Sub-Advisers comply with a Sub- Advised Series' investment objectives, policies...-end management investment company. The Trust may offer one or more series of shares (each, a ``Series... an investment adviser under the Investment Advisers Act of 1940 (``Advisers Act''). Each Series will...

  17. 75 FR 26815 - AdvisorShares Investments, LLC and AdvisorShares Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-12

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29264; 812-13677] AdvisorShares Investments, LLC and AdvisorShares Trust; Notice of Application May 6, 2010. AGENCY: Securities... 6(c) of the Investment Company Act of 1940 (``Act'') for an exemption from sections 2(a)(32), 5(a)(1...

  18. 26 CFR 55.6011-1 - General requirement of return, statement, or list.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6011-1 General requirement of return, statement, or... by a real estate investment trust on Form 8612 and by a regulated investment company on Form 8613. [T...

  19. 26 CFR 55.6011-1 - General requirement of return, statement, or list.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6011-1 General requirement of return, statement, or... by a real estate investment trust on Form 8612 and by a regulated investment company on Form 8613. [T...

  20. 26 CFR 55.6011-1 - General requirement of return, statement, or list.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6011-1 General requirement of return, statement, or... by a real estate investment trust on Form 8612 and by a regulated investment company on Form 8613. [T...

  1. 26 CFR 55.6011-1 - General requirement of return, statement, or list.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6011-1 General requirement of return, statement, or... by a real estate investment trust on Form 8612 and by a regulated investment company on Form 8613. [T...

  2. 26 CFR 55.6011-1 - General requirement of return, statement, or list.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6011-1 General requirement of return, statement, or... by a real estate investment trust on Form 8612 and by a regulated investment company on Form 8613. [T...

  3. 76 FR 51068 - Northern Trust Investments, N.A., et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-17

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29752; File No. 812-13773] Northern Trust Investments, N.A., et al.; Notice of Application August 10, 2011. AGENCY: Securities and... the Investment Company Act of 1940 (the ``Act'') for an exemption from sections 2(a)(32), 5(a)(1), 22...

  4. 77 FR 59227 - Self-Regulatory Organizations; BATS Exchange, Inc.; Order Granting Approval of Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-26

    ... trust on June 21, 2011.\\5\\ BlackRock Fund Advisors is the investment adviser (``Adviser'') to the Fund.... BlackRock Investments, LLC (``Distributor'') serves as the distributor for the Trust. The Exchange... as an open-end investment company under the Investment Company Act of 1940 (``1940 Act''). On...

  5. 77 FR 41461 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-13

    ..., Washington, DC 20549-0213. Extension: Form N-4; SEC File No. 270-282; OMB Control No. 3235-0318. Notice is.... The collection of information is entitled: ``Form N-4 (17 CFR 239.17b) under the Securities Act of... accounts organized as unit investment trust.'' [[Page 41462

  6. 7 CFR 4290.50 - Definition of terms.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... primary purpose is to manage and invest non-Federal funds on behalf of at least three Institutional... of Columbia, the Commonwealth of Puerto Rico, Guam, the Virgin Islands of the United States, American Samoa, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, and...

  7. A resolution recognizing the 50th anniversary of the date of enactment of the law that created real estate investment trusts (REITs) and gave millions of Americans new investment opportunities that helped them build a solid foundation for retirement and has contributed to the overall strength of the economy of the United States.

    THOMAS, 112th Congress

    Sen. Isakson, Johnny [R-GA

    2011-02-17

    Senate - 02/17/2011 Submitted in the Senate, considered, and agreed to without amendment and with a preamble by Unanimous Consent. (All Actions) Tracker: This bill has the status Agreed to in SenateHere are the steps for Status of Legislation:

  8. 26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Net operating losses of real estate investment... Corporations (continued) § 1.172-10 Net operating losses of real estate investment trusts. (a) Taxable years to which a loss may be carried. (1) A net operating loss sustained by a qualified real estate investment...

  9. 26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Net operating losses of real estate investment... Corporations (continued) § 1.172-10 Net operating losses of real estate investment trusts. (a) Taxable years to which a loss may be carried. (1) A net operating loss sustained by a qualified real estate investment...

  10. 26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Net operating losses of real estate investment... Corporations (continued) § 1.172-10 Net operating losses of real estate investment trusts. (a) Taxable years to which a loss may be carried. (1) A net operating loss sustained by a qualified real estate investment...

  11. 26 CFR 1.172-10 - Net operating losses of real estate investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Net operating losses of real estate investment... Corporations (continued) § 1.172-10 Net operating losses of real estate investment trusts. (a) Taxable years to which a loss may be carried. (1) A net operating loss sustained by a qualified real estate investment...

  12. 5 CFR 2634.401 - General considerations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... or control of the trust, such as investment counsel, investment advisers, accountants, or tax... and beneficiary taxes. For tax purposes, because a trust is a separate entity distinct from its beneficiaries, a trustee must file an annual fiduciary tax return for the trust (IRS Form 1041). In addition...

  13. 25 CFR 115.712 - What is the interest rate earned on money in a trust account?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false What is the interest rate earned on money in a trust... and Interests § 115.712 What is the interest rate earned on money in a trust account? The rate of interest on a trust account changes based on how the money is invested and how those investments perform. ...

  14. 26 CFR 1.856-2 - Limitations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES Real Estate Investment Trusts § 1.856-2 Limitations. (a) Effective date. The provisions of part II... estate investment trust beginning after December 31, 1960. (b) Election. Under the provisions of section 856(c)(1), a trust, even though it satisfies the other requirements of part II of subchapter M for the...

  15. 76 FR 58059 - Investment Managers Series Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-19

    ...] Investment Managers Series Trust, et al.; Notice of Application September 13, 2011. AGENCY: Securities and... approval and would grant relief from certain disclosure requirements. Applicants: Investment Managers... successors (any such entity, together with Palmer Square, an ``Adviser''); (b) uses the manager of managers...

  16. 26 CFR 1.856-2 - Limitations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-2 Limitations. (a) Effective date. The... taxable years of a real estate investment trust beginning after December 31, 1960. (b) Election. Under the... subchapter M for the taxable year, will not be considered a “real estate investment trust” for such year...

  17. 26 CFR 1.856-2 - Limitations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-2 Limitations. (a) Effective date. The... taxable years of a real estate investment trust beginning after December 31, 1960. (b) Election. Under the... subchapter M for the taxable year, will not be considered a “real estate investment trust” for such year...

  18. 26 CFR 1.856-2 - Limitations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-2 Limitations. (a) Effective date. The... taxable years of a real estate investment trust beginning after December 31, 1960. (b) Election. Under the... subchapter M for the taxable year, will not be considered a “real estate investment trust” for such year...

  19. 26 CFR 1.860-2 - Requirements for deficiency dividends.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-2 Requirements for deficiency dividends. (a) In general—(1) Determination, etc. A qualified investment entity is allowed a... company taxable income,” “real estate investment trust taxable income,” and “capital gains dividends” in...

  20. New Fund Allows Colleges to Pool Resources for Large-Scale Real-Estate Investments.

    ERIC Educational Resources Information Center

    McMillen, Liz

    1988-01-01

    The Real Estate Investment Trust, a companion organization to the Common Trust, allows colleges to commit as little as $50,000 for investments in commercial properties at minimum risk, which could protect endowments while providing returns comparable to those of the stock market. (MSE)

  1. 26 CFR 1.860-2 - Requirements for deficiency dividends.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-2 Requirements for deficiency dividends. (a) In general—(1) Determination, etc. A qualified investment entity is allowed a... company taxable income,” “real estate investment trust taxable income,” and “capital gains dividends” in...

  2. 26 CFR 1.860-2 - Requirements for deficiency dividends.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-2 Requirements for deficiency dividends. (a) In general—(1) Determination, etc. A qualified investment entity is allowed a... company taxable income,” “real estate investment trust taxable income,” and “capital gains dividends” in...

  3. 26 CFR 1.856-2 - Limitations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-2 Limitations. (a) Effective date. The... taxable years of a real estate investment trust beginning after December 31, 1960. (b) Election. Under the... subchapter M for the taxable year, will not be considered a “real estate investment trust” for such year...

  4. 26 CFR 1.860-2 - Requirements for deficiency dividends.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-2 Requirements for deficiency dividends. (a) In general—(1) Determination, etc. A qualified investment entity is allowed a... company taxable income,” “real estate investment trust taxable income,” and “capital gains dividends” in...

  5. 78 FR 17240 - Krane Funds Advisors LLC., et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-20

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30425; 812-13989] Krane... Investment Company Act of 1940 (``Act'') for an exemption from sections 2(a)(32), 5(a)(1), 22(d) and 22(e) of... Trust (``Trust'') and SEI Investments Distribution Company (``Distributor''). SUMMARY: Summary of...

  6. Impact of signals and experience on trust and trusting behavior.

    PubMed

    Chen, Ying-Hueih; Chien, Shu-Hua; Wu, Jyh-Jeng; Tsai, Pei-Yin

    2010-10-01

    Trust is an essential factor that drives virtual interaction and transactions on the Internet. Researchers have investigated the trust development process, and identified several important factors that form the basis for trust. This research combines the signal perspective and trust theory to examine the impact of market signals and past experience on trust formation and trusting behavior. Three market signals, including brand image, Web-site investment, and privacy policies, are identified and empirically tested to determine their impact on consumer trust. Based on 322 active Web users, the quantitative results suggest that brand image, Web-site investment, privacy policies, and past experience all positively impact trust formation. Furthermore, trust shows a positive effect on Web-site stickiness. Both theoretical and practical implications of the results are also offered.

  7. 75 FR 33857 - DWS Advisor Funds, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-15

    ..., Inc., DWS Investment Trust, DWS Investments VIT Funds, DWS Money Funds, DWS Money Market Trust, DWS... VIT Funds are offered to registered separate accounts (``Registered Separate Accounts'') and...

  8. 26 CFR 1.671-5 - Reporting for widely held fixed investment trusts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Reporting for widely held fixed investment... § 1.671-5 Reporting for widely held fixed investment trusts. (a) Table of contents. This table of.... (iii) Reporting and withholding with respect to foreign persons. (2) Information to be reported. (i...

  9. 78 FR 35073 - Compass Efficient Model Portfolios, LLC and Compass EMP Funds Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-11

    ... Chief, at (202) 551-6821 (Division of Investment Management, Exemptive Applications Office... management investment company currently comprising 23 series (the ``Compass Funds'').\\1\\ Each series of the... series of the Trust and any other existing or future registered open-end management investment company or...

  10. 26 CFR 1.860-2 - Requirements for deficiency dividends.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860-2 Requirements for deficiency dividends. (a) In general—(1) Determination, etc. A qualified investment entity is allowed a deduction for a... income,” “real estate investment trust taxable income,” and “capital gains dividends” in sections 852(b...

  11. 78 FR 39799 - First Trust Exchange-Traded Fund, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-02

    ... request an order that would permit (a) certain open-end management investment companies or series thereof... Marchesani, Branch Chief, at (202) 551-6821 (Division of Investment Management, Exemptive Applications Office...' Representations 1. Each Existing Trust is registered under the Act as an open-end management investment company...

  12. 75 FR 52819 - Submission for OMB Review; Comment Request

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-27

    ... change to a currently approved collection. Title: Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts. Form: 8612. Abstract: Form 8612 is used by real estate investment trusts to...

  13. 26 CFR 1.856-8 - Revocation or termination of election.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Revocation or termination of election. 1.856-8... election. (a) Revocation of an election to be a real estate investment trust. A corporation, trust, or association that has made an election under section 856(c)(1) to be a real estate investment trust may revoke...

  14. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... demanded from its shareholders. Such records shall be kept at all times available for inspection by any... of such stock. Accordingly, the real estate investment trust shall demand written statements from... last half of the trust's taxable year, as provided in section 544. (d) Statements to be demanded from...

  15. Social Interaction Behavior in ADHD in Adults in a Virtual Trust Game.

    PubMed

    Lis, Stefanie; Baer, Nina; Franzen, Nele; Hagenhoff, Meike; Gerlach, Maika; Koppe, Georgia; Sammer, Gebhard; Gallhofer, Bernd; Kirsch, Peter

    2016-04-01

    Social cognitive functions in adults with ADHD were investigated in a virtual social exchange game. The sample consisted of 40 participants (20 adult ADHD participants, 20 healthy controls). Participants played a multiround trust game with virtual trustees who differed in regard to fairness and presence of emotional facial cues. Investments were higher in ADHD participants than in healthy participants except for partners who played fair with constant neutral expressions. ADHD patients did not adapt their behavior to the fairness of the trustee. In the presence of emotional facial cues, ADHD and healthy participants transferred more monetary units to happy rather than angry-looking trustees. Differences in investment behavior were not linked to deficits in emotion-recognition abilities or cognitive dysfunctions. Alterations in interaction behavior and in the formation of a general attitude toward social partners could be shown in adults with ADHD. © The Author(s) 2013.

  16. 77 FR 57627 - Self-Regulatory Organizations; New York Stock Exchange LLC; Notice of Filing and Immediate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-18

    ... taxed as a real estate investment trust (the ``REIT''). The partnership agreement of the Operating... interests in the Operating Partnership and in conjunction with the contribution of real estate assets by... additional portfolios of real estate assets in exchange for OP Units at any time after its inception. \\6...

  17. Return on Investment in College Education. The Guardians Initiative: Reclaiming the Public Trust

    ERIC Educational Resources Information Center

    Association of Governing Boards of Universities and Colleges, 2017

    2017-01-01

    "Return on Investment in College Education" is the second publication in a series of informational briefings developed as part of The Guardians Initiative: Reclaiming the Public Trust, an effort to educate and engage trustees as advocates on key issues in higher education. What is the return on investment (ROI) in college education?…

  18. 77 FR 37718 - Franklin Advisers, Inc. and Franklin Templeton International Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-22

    ... under the Investment Advisers Act of 1940 (the ``Advisers Act'') and serves as investment manager to... Agreement'' and together the ``Investment Advisory Agreements''). Any future Manager also will be registered... request that the relief apply to the Applicants, as well as to any existing or future series of the Trust...

  19. 26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

  20. 26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

  1. 26 CFR 1.857-10 - Information returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-10 Information returns. Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders...

  2. 26 CFR 1.857-10 - Information returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-10 Information returns. Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders...

  3. 26 CFR 1.857-10 - Information returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-10 Information returns. Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders...

  4. 26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

  5. 26 CFR 1.857-10 - Information returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-10 Information returns. Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders...

  6. 26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

  7. Age-related similarities and differences in first impressions of trustworthiness.

    PubMed

    Bailey, Phoebe E; Szczap, Paulina; McLennan, Skye N; Slessor, Gillian; Ruffman, Ted; Rendell, Peter G

    2016-08-01

    Trust is a particularly under-studied aspect of social relationships in older age. In the current study, young (n = 35) and older adults (n = 35) completed a series of one-shot social economic trust games in which they invested real money with trustees. There were potential gains with each investment and also a risk of losing everything if the trustee was untrustworthy. The reputation and facial appearance of each trustee were manipulated to make them appear more or less trustworthy. Results revealed that young and older adults invest more money with trustees whose facial appearance and reputation indicate that they are trustworthy rather than untrustworthy. However, older adults were more likely than young to invest with trustees who had a reputation for being untrustworthy. We discuss whether age-related differences in responding to negative information may account for an age-related increase in trust, particularly when trusting someone with a reputation for being uncooperative.

  8. 26 CFR 1.857-10 - Information returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES Real Estate Investment Trusts § 1.857-10 Information returns. Nothing in §§ 1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders from the duty...

  9. 26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

  10. 26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

  11. 26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

  12. 26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

  13. 26 CFR 55.6081-1 - Automatic extension of time for filing a return due under Chapter 44.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... extension of time for filing a return due under Chapter 44. (a) In general. A Real Estate Investment Trust..., DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE... Estate Investment Trusts,” or a Regulated Investment Company (RIC) required to file a return on Form 8613...

  14. The Value of Trust to Nursing.

    PubMed

    Rutherford, Marcella M

    2014-01-01

    Trust, one of nursing's intangible assets, impacts nurses' ability to form meaningful relationships with patients and this connection positively impacts health outcomes. Linking trust to the fabric of nursing and investing in its measurement will become essential to nursing's valuation and the resulting investment in nursing. Trust, as nursing's core value, should be fostered by nurse educators as they prepare the next generation of nurses. Nurse administrators should connect the trust a patient has for his or her nurse and patient cooperation and honest transparent communication between providers and the patient. Banking trust as a valuable nursing asset will substantiate nursing's marketing and support its worth. Nursing's trustworthiness is an intangible asset that warrants protection, as trust once lost is hard to recapture.

  15. 26 CFR 1.856-9 - Treatment of certain qualified REIT subsidiaries.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.856-9 Treatment of certain... Y, a real estate investment trust, in 2002. X was not a member of a consolidated group at any time...

  16. 26 CFR 1.856-9 - Treatment of certain qualified REIT subsidiaries.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-9 Treatment... stock of which is acquired by Y, a real estate investment trust, in 2002. X was not a member of a...

  17. 26 CFR 1.856-9 - Treatment of certain qualified REIT subsidiaries.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-9 Treatment... stock of which is acquired by Y, a real estate investment trust, in 2002. X was not a member of a...

  18. 26 CFR 1.856-9 - Treatment of certain qualified REIT subsidiaries.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-9 Treatment... stock of which is acquired by Y, a real estate investment trust, in 2002. X was not a member of a...

  19. 26 CFR 1.856-9 - Treatment of certain qualified REIT subsidiaries.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.856-9 Treatment... stock of which is acquired by Y, a real estate investment trust, in 2002. X was not a member of a...

  20. 17 CFR 239.17c - Form N-6, registration statement for separate accounts organized as unit investment trusts that...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... insurance policies. Form N-6 shall be used for registration under the Securities Act of 1933 of securities... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Form N-6, registration... policies. 239.17c Section 239.17c Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION...

  1. PAD-US: National Inventory of Protected Areas

    USGS Publications Warehouse

    Gergely, Kevin J.; McKerrow, Alexa

    2013-11-12

    The Gap Analysis Program produces data and tools that help meet critical national challenges such as biodiversity conservation, renewable energy development, climate change adaptation, and infrastructure investment. The Protected Areas Database of the United States (PAD-US) is the official inventory of protected open space in the United States. With over 715 million acres in thousands of holdings, the spatial data in PAD-US include public lands held in trust by national, State, and some local governments, and by some nonprofit conservation organizations.

  2. 5 CFR 2634.404 - Qualified diversified trusts.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... this part; (14) No person, including investment counsel, investment advisers, accountants, and tax... of Federal responsibility; (7) The trustee or designee shall prepare the trust's income tax return and, on behalf of any interested party, the personal income tax returns and similar tax documents...

  3. The REIT stuff. Do real estate investment trusts have what it takes to bridge hospital compliance gaps?

    PubMed

    Haugh, R

    1998-11-05

    Up to now, real estate investment trusts have put most of their health care dollars into nursing homes. Thanks to federal fraud probes, some REIT executives see medical office buildings as their next big market.

  4. Investment and repayment in a trust game after ventromedial prefrontal damage.

    PubMed

    Moretto, Giovanna; Sellitto, Manuela; di Pellegrino, Giuseppe

    2013-01-01

    Although trust and reciprocity are ubiquitous in social exchange, their neurobiological substrate remains largely unknown. Here, we investigated the effect of damage to the ventromedial prefrontal cortex (vmPFC)-a brain region critical for valuing social information-on individuals' decisions in a trust game and in a risk game. In the trust game, one player, the investor, is endowed with a sum of money, which she can keep or invest. The amount she decides to invest is tripled and sent to the other player, the trustee, who then decides what fraction to return to the investor. In separate runs, ten patients with focal bilateral damage to the vmPFC and control participants made decision while playing in the role of either investor or trustee with different anonymous counterparts in each run. A risk game was also included in which the investor faced exactly the same decisions as in the trust game, but a random device (i.e., a computer), not another player, determined the final payoffs. Results showed that vmPFC patients' investments were not modulated by the type of opponent player (e.g., human vs. computer) present in the environment. Thus, vmPFC patients showed comparable risk-taking preferences both in social (trust game) and nonsocial (risk game) contexts. In stark contrast, control participants were less willing to take risk and invest when they believed that they were interacting with people than a computer. Furthermore, when acted as trustee, vmPFC patients made lower back transfers toward investors, thereby showing less reciprocity behavior. Taken together, these results indicate that social valuation and emotion subserved by vmPFC have a critical role in trusting and reciprocity decisions. The present findings support the hypothesis that vmPFC damage may impair affective systems specifically designed for mediating social transaction with other individuals.

  5. 78 FR 21428 - Royce Focus Trust, Inc., et al.;

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-10

    ...] Royce Focus Trust, Inc., et al.; Notice of Application April 4, 2013. AGENCY: Securities and Exchange.... Applicants: Royce Focus Trust, Inc. (``RFT''), Royce Value Trust, Inc. (``RVT''), Royce Micro-Cap Trust, Inc... prior order (``Prior Order'').\\1\\ \\1\\ Royce Global Trust, Inc., et al., Investment Company Act Release...

  6. 78 FR 5846 - Securian Funds Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-28

    ...] Securian Funds Trust, et al.; Notice of Application January 22, 2013. AGENCY: Securities and Exchange... the Act to invest in certain financial instruments. Applicants: Securian Funds Trust (the ``Trust... Trust is organized as a Delaware statutory trust and is registered under the Act as an open-end...

  7. 77 FR 39143 - Executive Branch Qualified Trusts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-02

    ... consult other entities, such as investment counsel, investment advisers, accountants, and tax preparers...)(A)(i) of section 102(f) of the Act, an individual who is an attorney, a certified public accountant... concerning income tax obligations arising from sources other than the property held in trust that are...

  8. Smarter finance for cleaner energy: open up master limited partnerships (MLPs) and real estate investment trusts (REITs) to renewable energy investment

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Mormann, Feliz; Reicher, Dan

    Master Limited Partnerships (MLPs) and Real Estate Investment Trusts (REITs)—both well-established investment structures—should be opened up to renewable energy investment. MLPs and, more recently, REITs have a proven track record for promoting oil, gas, and other traditional energy sources. When extended to renewable energy projects these tools will help promote growth, move renewables closer to subsidy independence, and vastly broaden the base of investors in America’s energy economy. The extension of MLPs and REITs to renewables enjoys significant support from the investment and clean energy communities. In addition, MLPs for renewables also enjoy bipartisan political backing in Congress.

  9. 26 CFR 1.856-4 - Rents from real property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.856-4 Rents from real property. (a) In general... of the real estate investment trust. (b) Amounts specifically included or excluded—(1) Charges for... many geographic marketing areas. Where it is customary, in a particular geographic marketing area, to...

  10. 75 FR 32825 - FFCM, LLC and FQF Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-09

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29292; File No. 812-13748] FFCM, LLC and FQF Trust; Notice of Application June 2, 2010. AGENCY: Securities and Exchange Commission..., or cause more than 10% of the acquired company's voting stock to be owned by investment companies and...

  11. 78 FR 24447 - Goldman Sachs Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-25

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30471; 812-14075] Goldman Sachs Trust, et al.; Notice of Application April 19, 2013. AGENCY: Securities and Exchange Commission..., or cause more than 10% of the acquired company's voting stock to be owned by investment companies and...

  12. 26 CFR 1.1291-0T - Passive foreign investment company-table of contents (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Capital Gains and Losses § 1.1291-0T Passive foreign investment company—table of contents (temporary.... (C) Estates and nongrantor trusts. (D) Grantor trusts. (c) through (j) [Reserved] (k) Effective...) Shareholder. (k) Effective/applicability date. [T.D. 9650, 78 FR 79607, Dec. 31, 2013] ...

  13. 78 FR 63255 - Arden Investment Series Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-23

    ... Series Trust, et al.; Notice of Application October 17, 2013. AGENCY: Securities and Exchange Commission... Series Trust (the ``Trust'') and Arden Asset Management LLC (``Arden'') (collectively, the ``Applicants... Accounts'') holds shares of Arden Variable Alternative Strategies Fund, an existing portfolio of the Trust...

  14. 77 FR 36022 - Notice of Application; Precidian ETFs Trust, et al.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-15

    ... Application; Precidian ETFs Trust, et al. June 8, 2012. AGENCY: Securities and Exchange Commission...). \\1\\ Precidian ETFs Trust, Investment Company Act Release Nos. 29692 (June 9, 2011) (notice) and 29712 (July 1, 2011) (order). Applicants: Precidian ETFs Trust (``Trust''), Precidian Funds LLC (``Adviser...

  15. 76 FR 77857 - Seasons Series Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-14

    ...] Seasons Series Trust, et al.; Notice of Application December 8, 2011. AGENCY: Securities and Exchange... 12d1-2 under the Act to invest in certain financial instruments. Applicants: Seasons Series Trust (``Seasons''), SunAmerica Series Trust (``Series Trust''), VALIC Company II (``VALIC II''), SunAmerica Series...

  16. 17 CFR 210.3-15 - Special provisions as to real estate investment trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... EXCHANGE COMMISSION FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933... Financial Statements § 210.3-15 Special provisions as to real estate investment trusts. (a)(1) The income statement prepared pursuant to § 210.5-03 shall include the following additional captions between those...

  17. 75 FR 33887 - Proposed Collection; Comment Request for Form 8612

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-15

    ..., Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts. DATES: Written... Undistributed Income of Real Estate Investment Trusts. OMB Number: 1545-1013. Form Number: Form 8612. Abstract...

  18. 78 FR 78417 - Forethought Variable Insurance Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-26

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30840; File No. 812-14198] Forethought Variable Insurance Trust, et al.; Notice of Application December 19, 2013. AGENCY: Securities and Exchange Commission (the ``Commission''). ACTION: Notice of an application for an order under section 12(d)(1)(J) of the Investment Company...

  19. 78 FR 48729 - Aspiriant Global Equity Trust and Aspiriant, LLC; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-09

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30640; File No. 812-14155] Aspiriant Global Equity Trust and Aspiriant, LLC; Notice of Application August 5, 2013. AGENCY: Securities and Exchange Commission (``Commission''). ACTION: Notice of an application under section 6(c) of the Investment Company Act of 1940 (``Act'')...

  20. 26 CFR 1.857-8 - Records to be kept by a real estate investment trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... owners of its stock contained in the written statements required by this section to be demanded from its.... Accordingly, the real estate investment trust shall demand written statements from shareholders of record... taxable year, as provided in section 544. (d) Statements to be demanded from shareholders. The information...

  1. 76 FR 37857 - Russell Exchange Traded Funds Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-28

    ... Exchange Traded Funds Trust, et al.; Notice of Application June 22, 2011. AGENCY: Securities and Exchange... sections 12(d)(1)(A) and (B) of the Act. APPLICANTS: Russell Exchange Traded Funds Trust (formerly, U.S. One Trust, the ``Trust''), Russell Investment Management Company (``Advisor''), and ALPS Distributors...

  2. Formation of Common Investment Networks by Project Establishment between Agents

    NASA Astrophysics Data System (ADS)

    Navarro-Barrientos, Jesús Emeterio

    We present an investment model integrated with trust and reputation mechanisms where agents interact with each other to establish investment projects. We investigate the establishment of investment projects, the influence of the interaction between agents in the evolution of the distribution of wealth as well as the formation of common investment networks and some of their properties. Simulation results show that the wealth distribution presents a power law in its tail. Also, it is shown that the trust and reputation mechanism proposed leads to the establishment of networks among agents, presenting some of the typical characteristics of real-life networks like a high clustering coefficient and short average path length.

  3. 78 FR 24241 - John Hancock Exchange-Traded Fund Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-24

    ...\\ and Investing Fund's Sub-Advisory Group,\\28\\ to control a Single-Tier Fund within the meaning of... trusts outside of the same group of investment companies as the series to acquire Shares; and (f) certain... an entity controlling, controlled by or under common control with the Adviser and (b) comply with the...

  4. 78 FR 79511 - IndexIQ ETF Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-30

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30843; File No. 812-14053] IndexIQ ETF Trust, et al.; Notice of Application December 23, 2013. AGENCY: Securities and Exchange... Investment Company Act of 1940 (the ``Act'') for an exemption from sections 2(a)(32), 5(a)(1), 22(d), and 22...

  5. 78 FR 16918 - Proposed Collection; Comment Request for Form 976

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-19

    ..., Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 976..., or Real Estate Investment Trust. DATES: Written comments should be received on or before May 20, 2013... Company, or Real Estate Investment Trust. OMB Number: 1545-0045. Form Number: Form 976. Abstract: Form 976...

  6. 76 FR 56878 - Proposed Collection; Comment Request for Form 1120-REIT.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-14

    ... 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts. DATES: Written comments... Investment Trusts. OMB Number: 1545-1004. Form Number: 1120-REIT. Abstract: Form 1120-REIT is filed by a...

  7. 78 FR 54298 - Horizons ETFs Management (USA) LLC and Horizons ETF Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-03

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30680; 812-14178] Horizons ETFs Management (USA) LLC and Horizons ETF Trust; Notice of Application August 27, 2013. AGENCY: Securities and Exchange Commission (``Commission''). ACTION: Notice of an application for an order under section 6(c) of the Investment Company Act of...

  8. 78 FR 29399 - ERNY Financial ETF Trust and ERNY Financial Advisors, LLC; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-20

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30514; 812-14146] ERNY Financial ETF Trust and ERNY Financial Advisors, LLC; Notice of Application May 13, 2013. AGENCY: Securities and Exchange Commission (``Commission''). ACTION: Notice of an application for an order under section 6(c) of the Investment Company Act of 1940...

  9. 78 FR 70359 - WisdomTree Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-25

    ...] WisdomTree Trust, et al.; Notice of Application November 20, 2013. AGENCY: Securities and Exchange...-kind in a master-feeder structure. Applicants: WisdomTree Trust (the ``Trust''), WisdomTree Asset Management, Inc. (the ``Adviser'') and WisdomTree Investments, Inc. (``WTI''). Filing Dates: The application...

  10. 78 FR 24445 - Symetra Mutual Funds Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-25

    ... Mutual Funds Trust, et al.; Notice of Application April 19, 2013 AGENCY: Securities and Exchange... shareholder approval and would grant relief from certain disclosure requirements. Applicants: Symetra Mutual Funds Trust (the ``Trust'') and Symetra Investment Management, Inc. (the ``Adviser''). Filing Dates: The...

  11. 26 CFR 1.851-1 - Definition of regulated investment company.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.851-1 Definition of regulated investment company. (a) In general. The term “regulated investment... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Definition of regulated investment company. 1...

  12. 26 CFR 1.47-5 - Estates and trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Estates and trusts. 1.47-5 Section 1.47-5... Computing Credit for Investment in Certain Depreciable Property § 1.47-5 Estates and trusts. (a) In general—(1) Disposition or cessation in hands of estate or trust. If an estate or trust disposes of any...

  13. 76 FR 73748 - Genesis Capital, LLC and Northern Lights Fund Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-29

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29867; 812-13935] Genesis Capital, LLC and Northern Lights Fund Trust; Notice of Application November 21, 2011. AGENCY: Securities...: Genesis Capital, LLC (``Genesis Capital'' or the ``Adviser'') and Northern Lights Fund Trust (the ``Trust...

  14. 77 FR 42017 - AmericaFirst Quantitative Trust and AmericaFirst Securities, Inc.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-17

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30134; 812-14005] AmericaFirst Quantitative Trust and AmericaFirst Securities, Inc.; Notice of Application July 10, 2012. AGENCY...: AmericaFirst Quantitative Trust (the ``AmericaFirst Trust'') and AmericaFirst Securities, Inc. (``AFSI...

  15. 76 FR 78183 - Section 67 Limitations on Estates or Trusts; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-16

    ... preamble, under the subject of the headings, the title ``New Markets Tax Credit Non-Real Estate Investments... Section 67 Limitations on Estates or Trusts; Correction AGENCY: Internal Revenue Service (IRS), Treasury...-128224-06) providing guidance on which costs incurred by estates or trusts other than grantor trusts (non...

  16. Airport and airway trust fund : effects of the trust fund taxes' lapsing on FAA's budget

    DOT National Transportation Integrated Search

    1996-04-15

    The Airport and Airway Trust Fund (Trust Fund) was established by the : Airport and Airway Revenue Act of 1970 (P.L. 91-258) to finance the : Federal Aviation Administration's (FAA) investments in the airport and : airway system. The act further prov...

  17. 26 CFR 1.853-2 - Effect of election.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853-2 Effect of election. (a) Regulated investment company. A regulated investment company making a valid... section 853(b)(1)(A). However, under section 853(b)(1)(B), the regulated investment company is permitted...

  18. 26 CFR 1.851-6 - Investment companies furnishing capital to development corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-6 Investment companies furnishing capital to development... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Investment companies furnishing capital to...

  19. 26 CFR 1.853-2 - Effect of election.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853-2 Effect of election. (a) Regulated investment company. A regulated investment company making a valid... section 853(b)(1)(A). However, under section 853(b)(1)(B), the regulated investment company is permitted...

  20. 26 CFR 1.853-2 - Effect of election.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853-2 Effect of election. (a) Regulated investment company. A regulated investment company making a valid... section 853(b)(1)(A). However, under section 853(b)(1)(B), the regulated investment company is permitted...

  1. 26 CFR 1.853-2 - Effect of election.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853-2 Effect of election. (a) Regulated investment company. A regulated investment company making a valid... section 853(b)(1)(A). However, under section 853(b)(1)(B), the regulated investment company is permitted...

  2. 26 CFR 1.851-6 - Investment companies furnishing capital to development corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-6 Investment companies furnishing capital to development... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Investment companies furnishing capital to...

  3. 26 CFR 1.851-6 - Investment companies furnishing capital to development corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-6 Investment companies furnishing capital to development... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Investment companies furnishing capital to...

  4. 78 FR 16540 - AIP Series Trust and Morgan Stanley AIP GP LP; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-15

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30420; File No. 812-14092] AIP Series Trust and Morgan Stanley AIP GP LP; Notice of Application March 11, 2013. AGENCY: Securities and Exchange Commission (``Commission''). ACTION: Notice of an application for an order under section 12(d)(1)(J) of the Investment Company Act o...

  5. 26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-5 Earnings and profits of a regulated investment company. (a) Any regulated investment... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Earnings and profits of a regulated investment...

  6. 25 CFR 115.710 - Does money in a trust account earn interest?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Does money in a trust account earn interest? 115.710 Section 115.710 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Trust Fund Accounts: General Information Investments and Interests § 115.710 Does money in a trust account...

  7. 26 CFR 1.852-3 - Investment company taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Investment company taxable income. 1.852-3... TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be made to...

  8. 26 CFR 1.852-3 - Investment company taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Investment company taxable income. 1.852-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be...

  9. 26 CFR 1.851-6 - Investment companies furnishing capital to development corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Investment companies furnishing capital to... Investment Trusts § 1.851-6 Investment companies furnishing capital to development corporations. (a) Qualifying requirements. (1) In the case of a regulated investment company which furnishes capital to...

  10. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Method of taxation of regulated investment...

  11. 26 CFR 1.851-1 - Definition of regulated investment company.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-1 Definition of regulated investment company. (a) In general. The term “regulated... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Definition of regulated investment company. 1...

  12. 26 CFR 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income of regulated investment companies. 55.4982-1 Section 55.4982-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Regulated Investment Companies...

  13. 26 CFR 1.852-3 - Investment company taxable income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Investment company taxable income. 1.852-3...

  14. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Method of taxation of regulated investment...

  15. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Taxation of regulated investment companies. 1...

  16. 26 CFR 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income of regulated investment companies. 55.4982-1 Section 55.4982-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Regulated Investment Companies...

  17. 26 CFR 1.852-3 - Investment company taxable income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Investment company taxable income. 1.852-3...

  18. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxation of regulated investment companies. 1...

  19. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

  20. 26 CFR 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income of regulated investment companies. 55.4982-1 Section 55.4982-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Regulated Investment Companies...

  1. 26 CFR 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income of regulated investment companies. 55.4982-1 Section 55.4982-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Regulated Investment Companies...

  2. 26 CFR 1.851-1 - Definition of regulated investment company.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-1 Definition of regulated investment company. (a) In general. The term “regulated... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Definition of regulated investment company. 1...

  3. 26 CFR 1.852-3 - Investment company taxable income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Investment company taxable income. 1.852-3...

  4. 26 CFR 1.851-1 - Definition of regulated investment company.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-1 Definition of regulated investment company. (a) In general. The term “regulated... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Definition of regulated investment company. 1...

  5. 26 CFR 55.4982-1 - Imposition of excise tax on undistributed income of regulated investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... income of regulated investment companies. 55.4982-1 Section 55.4982-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Regulated Investment Companies...

  6. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Method of taxation of regulated investment...

  7. 26 CFR 1.851-1 - Definition of regulated investment company.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-1 Definition of regulated investment company. (a) In general. The term “regulated... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Definition of regulated investment company. 1...

  8. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

  9. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

  10. 26 CFR 1.853-2 - Effect of election.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.853-2 Effect of election. (a) Regulated investment company. A regulated investment company making a valid election with...). However, under section 853(b)(1)(B), the regulated investment company is permitted to add the amount of...

  11. 26 CFR 1.852-1 - Taxation of regulated investment companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-1 Taxation of regulated investment companies. (a) Requirements applicable thereto—(1) In... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxation of regulated investment companies. 1...

  12. 76 FR 33376 - Altegris Advisors, L.L.C. and Northern Lights Fund Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-08

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29689; 812-13851] Altegris Advisors, L.L.C. and Northern Lights Fund Trust; Notice of Application June 1, 2011. AGENCY: Securities and... ``Adviser'') and Northern Lights Fund Trust (the ``Trust''). DATES: Filing Dates: The application was filed...

  13. A Trust That Can't Be Breached.

    ERIC Educational Resources Information Center

    Penning, Nick

    1990-01-01

    Children's Investment Trust is a proposed trust fund for children's services (nutrition, health, education, and social services) similar in design to Social Security fund. The trust would be funded by a small, progressive payroll tax levied on both employer and employee on wages greater than $5 per hour. The tax would raise $25 billion more every…

  14. 76 FR 50773 - Pax World Funds Series Trust I and Pax World Management LLC; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-16

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29751; 812-13883] Pax World Funds Series Trust I and Pax World Management LLC; Notice of Application August 10, 2011. AGENCY.... Applicants: Pax World Funds Series Trust I (``Mutual Funds Trust'') and Pax World Management LLC (the...

  15. 15 CFR 806.11 - Estates, trusts, and intermediaries.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 15 Commerce and Foreign Trade 3 2010-01-01 2010-01-01 false Estates, trusts, and intermediaries..., trusts, and intermediaries. (a) An estate, either U.S. or foreign, is a person and therefore may have direct investment, and the estate, not the beneficiary, is considered to be the owner. (b) A trust...

  16. 78 FR 72451 - Net Investment Income Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-02

    ... Net Investment Income Tax AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of... computation of net investment income. The regulations affect individuals, estates, and trusts whose incomes... investment income for such taxable year, or (B) the excess (if any) of: (i) The individual's modified...

  17. 78 FR 17724 - Ivy Funds Variable Insurance Portfolios, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-22

    .... Summary of Application: Applicants request an order to permit open-end management investment companies... Variable Insurance Portfolios (the ``Trust''), Waddell & Reed Investment Management Company (``WRIMCO..., at (202) 551-6821 (Division of Investment Management, Office of Investment Company Regulation...

  18. 26 CFR 1.851-5 - Examples.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-5 Examples. The provisions of section 851 may be illustrated by the following examples: Example 1. Investment...: Percent Cash 5 Government securities 10 Securities of regulated investment companies 20 Securities of...

  19. 26 CFR 1.851-5 - Examples.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-5 Examples. The provisions of section 851 may be illustrated by the following examples: Example 1. Investment...: Percent Cash 5 Government securities 10 Securities of regulated investment companies 20 Securities of...

  20. 26 CFR 1.851-5 - Examples.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-5 Examples. The provisions of section 851 may be illustrated by the following examples: Example 1. Investment...: Percent Cash 5 Government securities 10 Securities of regulated investment companies 20 Securities of...

  1. 26 CFR 1.851-5 - Examples.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-5 Examples. The provisions of section 851 may be illustrated by the following examples: Example 1. Investment...: Percent Cash 5 Government securities 10 Securities of regulated investment companies 20 Securities of...

  2. 25 CFR 115.813 - Is there a limit to the amount of trust funds OTFM will disburse from a tribal trust account?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Is there a limit to the amount of trust funds OTFM will disburse from a tribal trust account? 115.813 Section 115.813 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES TRUST FUNDS FOR TRIBES AND INDIVIDUAL INDIANS Tribal Accounts Investing and Managing Tribal Trust Funds §...

  3. 26 CFR 1.852-8 - Information returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-8 Information returns. Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment...

  4. 26 CFR 1.852-8 - Information returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-8 Information returns. Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment...

  5. 26 CFR 1.852-8 - Information returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-8 Information returns. Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment...

  6. 26 CFR 1.852-8 - Information returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-8 Information returns. Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment companies or...

  7. 26 CFR 1.852-8 - Information returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-8 Information returns. Nothing in §§ 1.852-6 and 1.852-7 shall be construed to relieve regulated investment...

  8. 76 FR 12142 - Notice of Applications for Deregistration Under Section 8(f) of the Investment Company Act of 1940

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-04

    ...) 551-6810, SEC, Division of Investment Management, Office of Investment Company Regulation, 100 F... Asset Management LLC, applicant's investment adviser (``Liquidating Trust''). Each shareholder of... Deregistration Under Section 8(f) of the Investment Company Act of 1940 February 25, 2011. The following is a...

  9. 26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-5 Earnings and profits of a regulated investment company. (a) Any regulated... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Earnings and profits of a regulated investment...

  10. 26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-5 Earnings and profits of a regulated investment company. (a) Any regulated... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Earnings and profits of a regulated investment...

  11. 26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-5 Earnings and profits of a regulated investment company. (a) Any regulated... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Earnings and profits of a regulated investment...

  12. 26 CFR 1.852-5 - Earnings and profits of a regulated investment company.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-5 Earnings and profits of a regulated investment company. (a) Any regulated... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Earnings and profits of a regulated investment...

  13. Difficulty in Differentiating Trustworthiness from Untrustworthiness in Older Age

    ERIC Educational Resources Information Center

    Webb, Bianca; Hine, Alison C.; Bailey, Phoebe E.

    2016-01-01

    Older adults report being more trusting than young adults, and this may be particularly evident in close social relationships. This is beneficial for well-being when trust is reciprocated, but detrimental when trust is exploited. In a repeated trust game, young (n = 35) and older adults (n = 33) invested real money over repeated interactions with…

  14. 75 FR 61230 - Elfun Trusts, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-04

    ... L. Sawin, Branch Chief, at (202) 551-6821 (Division of Investment Management, Office of Investment... of Connecticut, and is a single series open-end management investment company registered under the...; (b) uses the investment management structure described in the application; and (c) complies with the...

  15. 26 CFR 1.851-2 - Limitations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-2 Limitations. (a) Election to be a regulated investment company. Under the provisions of section 851(b)(1), a..., for the taxable year, will not be considered a regulated investment company for such year, within the...

  16. 26 CFR 1.851-2 - Limitations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.851-2 Limitations. (a) Election to be a regulated investment company. Under the provisions of section 851(b)(1), a corporation... taxable year, will not be considered a regulated investment company for such year, within the meaning of...

  17. 26 CFR 1.851-2 - Limitations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-2 Limitations. (a) Election to be a regulated investment company. Under the provisions of section 851(b)(1), a..., for the taxable year, will not be considered a regulated investment company for such year, within the...

  18. 26 CFR 1.851-2 - Limitations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-2 Limitations. (a) Election to be a regulated investment company. Under the provisions of section 851(b)(1), a..., for the taxable year, will not be considered a regulated investment company for such year, within the...

  19. 26 CFR 1.851-2 - Limitations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-2 Limitations. (a) Election to be a regulated investment company. Under the provisions of section 851(b)(1), a..., for the taxable year, will not be considered a regulated investment company for such year, within the...

  20. 75 FR 61786 - Northern Lights Fund Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-06

    ...] Northern Lights Fund Trust, et al.; Notice of Application September 30, 2010. AGENCY: Securities and... certain financial instruments. Applicants: Northern Lights Fund Trust (``NLFT''), Arrow Investment Advisors, LLC (``AIA''), and Northern Lights Distributors, LLC (``NLD''). Filing Dates: The application was...

  1. 26 CFR 5.856-1 - Extensions of the grace period for foreclosure property by a real estate investment trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Extensions of the grace period for foreclosure property by a real estate investment trust. 5.856-1 Section 5.856-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE REVENUE ACT OF 1978 § 5.856-1...

  2. Lifetime return on investment increases with leaf lifespan among 10 Australian woodland species.

    PubMed

    Falster, Daniel S; Reich, Peter B; Ellsworth, David S; Wright, Ian J; Westoby, Mark; Oleksyn, Jacek; Lee, Tali D

    2012-01-01

    • Co-occurring species often differ in their leaf lifespan (LL) and it remains unclear how such variation is maintained in a competitive context. Here we test the hypothesis that leaves of long-LL species yield a greater return in carbon (C) fixed per unit C or nutrient invested by the plant than those of short-LL species. • For 10 sympatric woodland species, we assessed three-dimensional shoot architecture, canopy openness, leaf photosynthetic light response, leaf dark respiration and leaf construction costs across leaf age sequences. We then used the YPLANT model to estimate light interception and C revenue along the measured leaf age sequences. This was done under a series of simulations that incorporated the potential covariates of LL in an additive fashion. • Lifetime return in C fixed per unit C, N or P invested increased with LL in all simulations. • In contrast to other recent studies, our results show that extended LL confers a fundamental economic advantage by increasing a plant's return on investment in leaves. This suggests that time-discounting effects, that is, the compounding of income that arises from quick reinvestment of C revenue, are key in allowing short-LL species to succeed in the face of this economic handicap. © 2011 The Authors. New Phytologist © 2011 New Phytologist Trust.

  3. 26 CFR 1.56(g)-1 - Adjusted current earnings.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporation as defined in section 1361, (ii) A regulated investment company as defined in section 851, (iii) A real estate investment trust as defined in section 856, or (iv) A real estate mortgage investment... their investment income). Items described in paragraph (c)(1) of this section must be included in...

  4. 77 FR 68854 - Highland Associates, Inc. and Financial Investors Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-16

    ... Chief, at (202) 551-6821 (Division of Investment Management, Office of Investment Company Regulation... management investment company or series thereof that: (a) Is advised by the Adviser or any entity controlling... agreements to provide investment management services to future Funds (``Future Advisory Agreements''). The...

  5. 26 CFR 1.853-3 - Notice to shareholders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853-3 Notice to shareholders. (a) General rule. If a regulated investment company makes an election under section 853(a), in the manner provided in § 1.853-4, the regulated investment company is required under...

  6. 26 CFR 1.853-4 - Manner of making election.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853... year, a regulated investment company must file a statement of election as part of its Federal income tax return for the taxable year. The statement of election must state that the regulated investment...

  7. 26 CFR 1.853-4 - Manner of making election.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853... year, a regulated investment company must file a statement of election as part of its Federal income tax return for the taxable year. The statement of election must state that the regulated investment...

  8. 26 CFR 1.854-1 - Limitations applicable to dividends received from regulated investment company.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... from regulated investment company. 1.854-1 Section 1.854-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.854-1 Limitations applicable to dividends received from...

  9. 26 CFR 1.854-1 - Limitations applicable to dividends received from regulated investment company.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... from regulated investment company. 1.854-1 Section 1.854-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.854-1 Limitations applicable to dividends received from...

  10. 26 CFR 1.853-3 - Notice to shareholders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853-3 Notice to shareholders. (a) General rule. If a regulated investment company makes an election under section 853(a), in the manner provided in § 1.853-4, the regulated investment company is required under...

  11. 26 CFR 1.854-1 - Limitations applicable to dividends received from regulated investment company.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... from regulated investment company. 1.854-1 Section 1.854-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.854-1 Limitations applicable to dividends received from regulated...

  12. 76 FR 63994 - Proposed Collection; Comment Request for Form 8927

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-14

    ...- determinations made by a regulated investment company (RIC) or a real estate investment trust (REIT). IRC section... 8927, Determination Under Section 860(e)(4) by a Qualified Investment Entity. DATES: Written comments... Qualified Investment Entity. OMB Number: 1545-2130. Form Number: Form 8927. Abstract: The American Jobs...

  13. 26 CFR 1.853-3 - Notice to shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853-3 Notice to shareholders. (a) General rule. If a regulated investment company makes an election under section 853(a), in the manner provided in § 1.853-4, the regulated investment company is required under...

  14. 26 CFR 1.854-1 - Limitations applicable to dividends received from regulated investment company.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... from regulated investment company. 1.854-1 Section 1.854-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.854-1 Limitations applicable to dividends received from...

  15. 26 CFR 1.854-1 - Limitations applicable to dividends received from regulated investment company.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... from regulated investment company. 1.854-1 Section 1.854-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.854-1 Limitations applicable to dividends received from...

  16. 26 CFR 1.853-4 - Manner of making election.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853... year, a regulated investment company must file a statement of election as part of its Federal income tax return for the taxable year. The statement of election must state that the regulated investment...

  17. 26 CFR 1.853-4 - Manner of making election.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853... year, a regulated investment company must file a statement of election as part of its Federal income tax return for the taxable year. The statement of election must state that the regulated investment...

  18. 26 CFR 1.853-3 - Notice to shareholders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853-3 Notice to shareholders. (a) General rule. If a regulated investment company makes an election under section 853(a), in the manner provided in § 1.853-4, the regulated investment company is required under...

  19. 77 FR 25212 - Praxis Mutual Funds and Everence Community Investments, Inc.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-27

    ... Mutual Funds and Everence Community Investments, Inc.; Notice of Application April 23, 2012. AGENCY... Act to permit certain transactions. Applicants: Praxis Mutual Funds (``Trust'') and Everence Community... development investment program. \\1\\ MMA Praxis Mutual Funds, et al., Investment Company Act Release Nos. 25263...

  20. 26 CFR 1.851-5 - Examples.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Example 5. Investment Company Z, which keeps its books and makes its returns on the basis of the calendar... solely as a result of such distributions. Example 6. Investment Company Q, which keeps its books and... TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.851-5 Examples. The...

  1. 46 CFR 287.8 - Investment of funds in securities.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Investment of funds in securities. 287.8 Section 287.8... OPERATORS ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS § 287.8 Investment of funds in securities. (a...), or securities which are not legal for investment of trust funds. Whenever the Administration approves...

  2. 46 CFR 287.8 - Investment of funds in securities.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Investment of funds in securities. 287.8 Section 287.8... OPERATORS ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS § 287.8 Investment of funds in securities. (a...), or securities which are not legal for investment of trust funds. Whenever the Administration approves...

  3. 26 CFR 1.48-6 - Estates and trusts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Estates and trusts. 1.48-6 Section 1.48-6... Computing Credit for Investment in Certain Depreciable Property § 1.48-6 Estates and trusts. (a) In general. (1) In the case of an estate or trust, the basis of “new section 38 property” and the cost of “used...

  4. Technical Qualifications for Treating Photovoltaic Assets as Real Property by Real Estate Investment Trusts (REITs)

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Feldman, D.; Mendelsohn, M.; Coughlin, J.

    2012-06-01

    It has been proposed that Real Estate Investment Trusts (REITs) have the potential to lower the cost and increase the adoption of photovoltaic systems (PV) by offering a more attractive source of capital. The purpose of this paper is to explain the fundamental physical characteristics of PV and compare them to the characteristics of 'real' property, to help determine whether REITs can own PV systems.

  5. 76 FR 72462 - Bandon Capital Management, LLC and Northern Lights Fund Trust; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-23

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29864; 812-13936] Bandon Capital Management, LLC and Northern Lights Fund Trust; Notice of Application November 17, 2011. AGENCY... Capital Management, LLC (``Bandon Capital'' or the ``Adviser'') and Northern Lights Fund Trust (the...

  6. Airport and Airway Trust Fund: Issues Raised by Proposal To Replace the Airline Ticket Tax

    DOT National Transportation Integrated Search

    1996-12-05

    The Airport and Airway Trust Fund (Trust Fund) was established by the Airport : and Airway Revenue Act of 1970 (P.L. 91-258) to finance the Federal Aviation : Administration's (FAA) investments in the airport and airway system. The act : further prov...

  7. Perceptions of Trust in Public Examinations

    ERIC Educational Resources Information Center

    Simpson, Lucy; Baird, Jo-Anne

    2013-01-01

    Over recent years, the credibility of public examinations in England has increasingly come to the fore. Government agencies have invested time and money into researching public perceptions of the reliability and validity of examinations. Whilst such research overlaps into the conceptual domain of trust, trust in examinations remains an elusive…

  8. 77 FR 60732 - PACE Select Advisors Trust and UBS Global Asset Management (Americas) Inc.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-04

    ... Hutchins Asset Management, Inc., Investment Company Act Release Nos. 24823 (Jan. 11, 2001) (notice) and... Management Inc., Investment Company Act Release Nos. 21590 (Dec. 11, 1995) (notice) and 21666 (Jan. 11, 1996... Investment Management, Office of Investment Company Regulation). SUPPLEMENTARY INFORMATION: The following is...

  9. 77 FR 20087 - Self-Regulatory Organizations; NYSE Arca, Inc.; Order Granting Approval of Proposed Rule Change...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-03

    ... Commission as an open-end management investment company. The investment manager of the Fund is Pacific Investment Management Company LLC (``PIMCO'' or ``Adviser''). State Street Bank & Trust Co. is the custodian... return which exceeds that of its benchmark indexes, consistent with prudent investment management. The...

  10. 16 CFR 802.64 - Acquisitions of voting securities by certain institutional investors.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... building and loan company or association; (4) Trust company; (5) Insurance company; (6) Investment company registered with the U.S. Securities and Exchange Commission under the Investment Company Act of 1940 (15 U.S...) or (a)(5); (9) Small Business Investment Company or Minority Enterprise Small Business Investment...

  11. 16 CFR 802.64 - Acquisitions of voting securities by certain institutional investors.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... building and loan company or association; (4) Trust company; (5) Insurance company; (6) Investment company registered with the U.S. Securities and Exchange Commission under the Investment Company Act of 1940 (15 U.S...) or (a)(5); (9) Small Business Investment Company or Minority Enterprise Small Business Investment...

  12. 26 CFR 1.851-3 - Rules applicable to section 851(b)(4).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.851-3 Rules applicable to section 851(b)(4). In determining the value of the taxpayer's investment in... shall be included its proper proportion of the investment of any other corporation, a member of a...

  13. 26 CFR 1.851-4 - Determination of status.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-4... investments and the requirements of section 851(b)(4) and paragraph (c) of § 1.851-2, or the effect that the elimination of such discrepancies will have on the status of a company as a regulated investment company for...

  14. 26 CFR 1.851-4 - Determination of status.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-4... investments and the requirements of section 851(b)(4) and paragraph (c) of § 1.851-2, or the effect that the elimination of such discrepancies will have on the status of a company as a regulated investment company for...

  15. 75 FR 3776 - Self-Regulatory Organizations; The NASDAQ Stock Market LLC; Notice of Filing of Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-22

    ... participation programs and unlisted real estate investments trusts (collectively, ``Investment Programs''). In.... FINRA Rule 2310 requires that members participating in a public offering of an Investment Program meet... Investment Program, follow specific guidelines on suitability, and adhere to limits on non-cash compensation...

  16. 26 CFR 1.852-12 - Non-RIC earnings and profits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852... investment company does not satisfy section 852(a)(2)(A) unless— (i) Part I of subchapter M applied to the... whose earnings and profits the investment company succeeded by the operation of section 381, part I of...

  17. 26 CFR 1.853-4 - Manner of making election.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.853-4 Manner of... investment company must file a statement of election as part of its Federal income tax return for the taxable year. The statement of election must state that the regulated investment company elects the application...

  18. 26 CFR 1.852-12 - Non-RIC earnings and profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852... investment company does not satisfy section 852(a)(2)(A) unless— (i) Part I of subchapter M applied to the... whose earnings and profits the investment company succeeded by the operation of section 381, part I of...

  19. 26 CFR 1.852-12 - Non-RIC earnings and profits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852... investment company does not satisfy section 852(a)(2)(A) unless— (i) Part I of subchapter M applied to the... whose earnings and profits the investment company succeeded by the operation of section 381, part I of...

  20. 26 CFR 1.852-12 - Non-RIC earnings and profits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852... investment company does not satisfy section 852(a)(2)(A) unless— (i) Part I of subchapter M applied to the... whose earnings and profits the investment company succeeded by the operation of section 381, part I of...

  1. 26 CFR 1.852-12 - Non-RIC earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-12 Non-RIC earnings and profits. (a) Applicability of section 852(a)(2)(A)—(1) In general. An investment company does... profits the investment company succeeded by the operation of section 381, part I of subchapter M applied...

  2. 26 CFR 1.853-3 - Notice to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.853-3 Notice to shareholders. (a) General rule. If a regulated investment company makes an election under section 853(a), in the manner provided in § 1.853-4, the regulated investment company is required under section 853(c) to...

  3. 26 CFR 1.851-4 - Determination of status.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-4... investments and the requirements of section 851(b)(4) and paragraph (c) of § 1.851-2, or the effect that the elimination of such discrepancies will have on the status of a company as a regulated investment company for...

  4. 26 CFR 1.851-4 - Determination of status.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.851-4... investments and the requirements of section 851(b)(4) and paragraph (c) of § 1.851-2, or the effect that the elimination of such discrepancies will have on the status of a company as a regulated investment company for...

  5. 77 FR 16282 - Columbia Funds Master Investment Trust, LLC, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-03-20

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29980; File No. 812-13955... the Investment Company Act of 1940 (``Act'') for an exemption from rule 12d1-2(a) under the Act. SUMMARY OF APPLICATION: Applicants request an order to permit open-end management investment companies...

  6. 78 FR 65407 - Self-Regulatory Organizations; NYSE Arca, Inc.; Notice of Filing of Proposed Rule Change To List...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-31

    ... selling investments for the Portfolio. Investments are selected based on fundamental and quantitative... Equity Portfolio. Investments are selected based on fundamental and quantitative analysis. MFS uses... trust and is registered with the Commission as an open-end management investment company.\\5\\ SSgA Funds...

  7. 77 FR 57162 - Prudential Investment Portfolios 3, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-17

    ... Inc.'', together with PIP 3, the ``Trusts'') and Prudential Investments LLC (``PI'' or the ``Adviser... company or series thereof that (i) is advised by PI or by an entity controlling, controlled by or under common control with PI and (ii) invests in other registered open-end management investment companies in...

  8. 26 CFR 2.1-8 - Investment of funds in securities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Investment of funds in securities. 2.1-8... (CONTINUED) MARITIME CONSTRUCTION RESERVE FUND § 2.1-8 Investment of funds in securities. (a) Obligations of... securities which are not legal for investment of trust funds. Whenever the Administration approves the...

  9. 26 CFR 2.1-8 - Investment of funds in securities.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Investment of funds in securities. 2.1-8 Section... (CONTINUED) MARITIME CONSTRUCTION RESERVE FUND § 2.1-8 Investment of funds in securities. (a) Obligations of... securities which are not legal for investment of trust funds. Whenever the Administration approves the...

  10. 26 CFR 1.852-2 - Method of taxation of regulated investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Method of taxation of regulated investment... Investment Trusts § 1.852-2 Method of taxation of regulated investment companies. (a) Imposition of normal... for partially tax-exempt interest provided by section 242. (b) Taxation of capital gains—(1) In...

  11. 26 CFR 1.860G-2 - Other rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... certificate or other interest unless the investment trust structure was created to avoid the prohibited... interest and the cap contract as discrete property rights. (iii) The separate existence of the REMIC trust...

  12. 78 FR 54294 - Investment Company Act Release No. 30679; File No. 812-14167

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-03

    ... Trust, Franklin Alternative Strategies Funds (each, a ``Trust'' and together, the ``Trusts''); and K2/D&S Management Co., L.L.C. (``K2 Advisors''), Templeton Asset Management Ltd. (``TAML'') and Franklin... a family of registered funds. K2 Advisors, a Delaware limited liability company, is registered as an...

  13. 78 FR 65017 - VTL Associates, LLC, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-10-30

    ... Trust nor any Fund will be marketed or otherwise held out as a ``mutual fund''. Instead, each Fund will... Trust nor any Fund will be advertised or marketed as an open-end investment company or a mutual fund... ``Trust''), and Foreside Fund Services, LLC (the ``Distributor''). Summary of Application: Applicants...

  14. National stroke audit: a tool for change?

    PubMed

    Rudd, A G; Lowe, D; Irwin, P; Rutledge, Z; Pearson, M

    2001-09-01

    To describe the standards of care for stroke patients in England, Wales and Northern Ireland and to determine the power of national audit, coupled with an active dissemination strategy to effect change. A national audit of organisational structure and retrospective case note audit, repeated within 18 months. Separate postal questionnaires were used to identify the types of change made between the first and second round and to compare the representativeness of the samples. 157 trusts (64% of eligible trusts in England, Wales, and Northern Ireland) participated in both rounds. 5589 consecutive patients admitted with stroke between 1 January 1998 and 31 March 1998 (up to 40 per trust) and 5375 patients admitted between 1 August 1999 and 31 October 1999 (up to 40 per trust). Audit tool-Royal College of Physicians Intercollegiate Working Party stroke audit. The proportion of patients managed on stroke units rose between the two audits from 19% to 26% with the proportion managed on general wards falling from 60% to 55% and those managed on general rehabilitation wards falling from 14% to 11%. Standards of assessment, rehabilitation, and discharge planning improved equally on stroke units and general wards, but in many aspects remained poor (41% formal cognitive assessment, 46% weighed once during admission, 67% physiotherapy assessment within 72 hours, 24% plan documented for mood disturbance, 36% carers' needs assessed separately). Nationally conducted audit linked to a comprehensive dissemination programme was effective in stimulating improvements in the quality of care for patients with stroke. More patients are being managed on stroke units and multidisciplinary care is becoming more widespread. There remain, however, many areas where standards of care are low, indicating a need for investment of skills and resources to achieve acceptable levels.

  15. National stroke audit: a tool for change?

    PubMed Central

    Rudd, A; Lowe, D; Irwin, P; Rutledge, Z; Pearson, M

    2001-01-01

    Objectives—To describe the standards of care for stroke patients in England, Wales and Northern Ireland and to determine the power of national audit, coupled with an active dissemination strategy to effect change. Design—A national audit of organisational structure and retrospective case note audit, repeated within 18 months. Separate postal questionnaires were used to identify the types of change made between the first and second round and to compare the representativeness of the samples. Setting—157 trusts (64% of eligible trusts in England, Wales, and Northern Ireland) participated in both rounds. Participants—5589 consecutive patients admitted with stroke between 1 January 1998 and 31 March 1998 (up to 40 per trust) and 5375 patients admitted between 1 August 1999 and 31 October 1999 (up to 40 per trust). Audit tool—Royal College of Physicians Intercollegiate Working Party stroke audit. Results—The proportion of patients managed on stroke units rose between the two audits from 19% to 26% with the proportion managed on general wards falling from 60% to 55% and those managed on general rehabilitation wards falling from 14% to 11%. Standards of assessment, rehabilitation, and discharge planning improved equally on stroke units and general wards, but in many aspects remained poor (41% formal cognitive assessment, 46% weighed once during admission, 67% physiotherapy assessment within 72 hours, 24% plan documented for mood disturbance, 36% carers' needs assessed separately). Conclusions—Nationally conducted audit linked to a comprehensive dissemination programme was effective in stimulating improvements in the quality of care for patients with stroke. More patients are being managed on stroke units and multidisciplinary care is becoming more widespread. There remain, however, many areas where standards of care are low, indicating a need for investment of skills and resources to achieve acceptable levels. Key Words: stroke; clinical audit PMID:11533421

  16. 78 FR 75392 - American Beacon Funds, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-11

    ... (Division of Investment Management, Chief Counsel's Office). SUPPLEMENTARY INFORMATION: The following is a... Massachusetts business trust and is registered under the Act as an open-end management investment company. The... separate investment management agreement (each a ``Management Agreement'' and collectively, the...

  17. 75 FR 17798 - Pioneer Bond Fund, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-07

    ..., the ``Trusts'') and Pioneer Investment Management, Inc. (the ``Adviser''). Filing Dates: The..., c/o Dorothy E. Bourassa, Esq., Pioneer Investment Management, Inc., 60 State Street, Boston... Mary Kay Frech, Branch Chief, at (202) 551-6821 (Division of Investment Management, Office of...

  18. 26 CFR 1.851-4 - Determination of status.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.851-4 Determination of... investments and the requirements of section 851(b)(4) and paragraph (c) of § 1.851-2, or the effect that the elimination of such discrepancies will have on the status of a company as a regulated investment company for...

  19. 76 FR 62873 - Self-Regulatory Organizations; NYSE Arca, Inc.; Order Granting Approval of Proposed Rule Change...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-11

    ... registered with the Commission as an open-end management investment company.\\4\\ The investment adviser to the Fund is AdvisorShares Investments, LLC (``Adviser''). Trim Tabs Asset Management, LLC (``TrimTabs'' or... is registered under the Investment Company Act of 1940 (``1940 Act''). On January 19, 2011, the Trust...

  20. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Method of taxation of shareholders of regulated investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment companies. (a...

  1. 26 CFR 1.852-4 - Method of taxation of shareholders of regulated investment companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Method of taxation of shareholders of regulated investment companies. 1.852-4 Section 1.852-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Real Estate Investment Trusts § 1.852-4 Method of taxation of shareholders of regulated investment...

  2. 26 CFR 1.860G-2 - Other rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... investment trust structure was created to avoid the prohibited transaction rules of section 860F(a). (7) Test... interest and the cap contract as discrete property rights. (iii) The separate existence of the REMIC trust...

  3. 26 CFR 1.860G-2 - Other rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... investment trust structure was created to avoid the prohibited transaction rules of section 860F(a). (7) Test... interest and the cap contract as discrete property rights. (iii) The separate existence of the REMIC trust...

  4. 26 CFR 1.860G-2 - Other rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... investment trust structure was created to avoid the prohibited transaction rules of section 860F(a). (7) Test... interest and the cap contract as discrete property rights. (iii) The separate existence of the REMIC trust...

  5. 12 CFR 344.3 - Definitions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... a foreign bank having an insured branch. (c) Cash management sweep account means a prearranged...) Collective investment fund means funds held by a bank as fiduciary and, consistent with local law, invested collectively: (1) In a common trust fund maintained by such bank exclusively for the collective investment and...

  6. 76 FR 72731 - John Hancock Variable Insurance Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-25

    ... each of these lines of credit is limited to the amount specified by fundamental investment restrictions... policies and fundamental investment limitations. Applicants assert that each John Hancock Fund's... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29865; File No. 812-13621...

  7. 78 FR 15978 - Blackstone Alternative Investment Funds, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-13

    ... of a Subadvised Series' assets, and (c) implement procedures reasonably designed to ensure that Sub... open-end management investment company. The Trust may offer one or more series of shares (each, a ``Series'') with its own distinct investment objectives, policies and restrictions.\\1\\ Each Series has, or...

  8. 75 FR 71746 - ETSpreads, LLC, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-11-24

    ... objective of each Fund will be to provide investment results that closely correspond to the total return of... as an ``ETF,'' an ``investment company,'' a ``fund,'' or a ``trust.'' All marketing materials that... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29501; File No. 812-13774...

  9. 17 CFR 30.4 - Registration required.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... which is registered as an investment company under the Investment Company Act of 1940 and whose... engaging in the activity listed in this paragraph are not required to register as futures commission... business which is of the nature of an investment trust, syndicate, or similar form of enterprise, and, in...

  10. 26 CFR 1.852-7 - Additional information required in returns of shareholders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-7 Additional information required in returns of shareholders. Any person who fails or refuses to comply with the demand of a regulated investment company for the written statements...

  11. 26 CFR 1.852-7 - Additional information required in returns of shareholders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-7 Additional information required in returns of shareholders. Any person who fails or refuses to comply with the demand of a regulated investment company for the written statements...

  12. 75 FR 61536 - Self-Regulatory Organizations; National Securities Clearing Corporation; Notice of Filing and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-05

    ... pools, managed futures, and real estate investment trusts.\\4\\ The AIP Service provides for settlement of... Effectiveness of Proposed Rule Change To clarify Its Rules & Procedures Regarding Its Alternative Investment... NSCC's rules to clarify that an Alternative Investment Product (``AIP'') Service prospective member is...

  13. 26 CFR 1.852-7 - Additional information required in returns of shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-7 Additional information required in returns of shareholders. Any person who fails or refuses to comply with the demand of a regulated investment company for the written statements...

  14. 26 CFR 1.852-7 - Additional information required in returns of shareholders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-7 Additional information required in returns of shareholders. Any person who fails or refuses to comply with the demand of a regulated investment company for the written statements...

  15. 77 FR 33241 - Advisory Council on Employee Welfare and Pension Benefit Plans; Nominations for Vacancies

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-05

    ... fields of insurance, corporate trust, actuarial counseling, investment counseling, investment management... groups or fields they represent are as follows: (1) Employee organizations; (2) employers; (3) investment counseling; (4) actuarial counseling; and (5) the general public. The Department of Labor is committed to...

  16. 76 FR 35055 - Precidian ETFs Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-15

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29692; 812-13818] Precidian... (``Commission''). ACTION: Notice of an application for an order under section 6(c) of the Investment Company Act... investment companies or series thereof to issue shares (``Shares'') redeemable in large aggregations only...

  17. 75 FR 5814 - ShariahShares Exchange-Traded Fund Trust, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-04

    ... have aggregate investment characteristics, fundamental characteristics, and liquidity measures similar... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29127; 812-13559] Shariah... the Investment Company Act of 1940 (the ``Act'') for an exemption from sections 2(a)(32), 5(a)(1), 22...

  18. 77 FR 22616 - Huntington Asset Advisors, Inc., et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-16

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30032; 812-13785... the Investment Company Act of 1940 (``Act'') for an exemption from sections 2(a)(32), 5(a)(1), 22(d...''), Huntington Strategy Shares (``Trust''), and SEI Investments Distribution Co. Summary of Application...

  19. 75 FR 33380 - Proposed Collection; Comment Request for Form 4952

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-11

    ... 4952, Investment Interest Expense Deduction. DATES: Written comments should be received on or before...: Investment Interest Expense Deduction. OMB Number: 1545-0191. Form Number: Form 4952. Abstract: Interest expense paid by an individual, estate, or trust on a loan allocable to property held for investment may...

  20. 78 FR 17235 - Global X Funds, et al.; Notice of Application

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-20

    ... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 30426; 812-14079] Global X... relying on rule 12d1-2 under the 1940 Act to invest in certain financial instruments. Applicants: Global X Funds (``Trust'''), Global X Management Company LLC (``Adviser'') and SEI Investment Distribution Co...

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