Regulated Investment Company (RIC) Definition

• Preferential Dividends in theRegulated Investment CompanyContext, Baneman, R. J. This paper explains the preferential dividends available in the Regulated investment company. These dividends were commissioned and used as a yardstick to regulate the rate at which investments were made available to companies especially the private sector.
•  Charitable remainder andregulated investment company--A trap for the unwary, Haber, H. M., & Broser, A. (1967).New York Certified Public Accountant (pre-1986),37(000004), 301. This paper explains the charitable remainder and regulated investment of a company and this process was termed as a trap for the unwary according to this research paper.
•  An analysis of theRegulated Investment CompanyModernization Act of 2010, Hervey, R. M. (2011).Journal of Investment Compliance,12(2), 51-71. The main aim of this paper is to give an explanation of the Regulated Investment Company Modernization Act of 2010. This act was implemented into law on December 22, 2010. According to this paper, the summary drawn from this Act gives a detailed and well-structured explanation of each of the provision made in this paper. This Act was thoroughly analyzed.
•  TheRegulated Investment CompanyModernization Act of 2010 Updates the Tax Rules for RICs, Collinson, D., Dyor, L., & Flores, D. (2010). J. Tax'n Fin. Products,9, 31. This paper provides an explanation of the Regulated Investment Company Modernization Act of 2010. According to this study, the updated tax rules of the RICs were considered and tested.
•  Certain Derivative Contracts Will Be Considered Securities under Code Sec. 851 (b)(2) and Will Produce Qualifying Income for aRegulated Investment Company, Zimmerman, W. P., & Baker, S. K. (2010). J. Tax'n Fin. Products,9, 51. It was noted in this research paper that certain derivative contracts will be considered as securities under the Code Sec. 851 (b) (2) and this will give rise to a qualifying income. Taking the Regulated Investment Company as an example to explanting this process, this paper delivered relevant information regarding this study.
•  United States: a source of income treatment of dividends of a domesticregulated investment companyreceived by a nonresident alien shareholder, Spitz, A. (1969). European taxation,9(8), 189-189. This paper explains the various sources of income treatment of dividends of a domestic regulated investment company which was received by a non-resident alien shareholder. This paper studies this relationship as part of the problems facing the United State government.
•  The short side of 130/30investingfor the conservative portfolio manager, Gastineau, G. L. (2008). Journal of Portfolio Management,34(2), 39. This research paper studies the Conservative portfolio managers as having little or no experience in short-selling and this short-selling can use sector evaluations from the investments gotten from their firms to add alpha with the short position held in the exchange-traded funds (ETFs). While certain individuals in the stock selection possess a larger potential this adds value to the short side as well as on the long differences in performance in the midst of various domestic sectors which came in in a close second. This paper, however, explains that some sector ETFs are easy to borrow trade and integrate as the short side of a long-short portfolio.
•  The business developmentcompanysolution, Boehm, S. B., & Krus, C. M. (2001). This paper explains the business development company and the solutions rendered by these companies.
•  Profitabilityregulation, earnings management, and modified audit opinions: Evidence from China, Chen, C. J., Chen, S., & Su, X. (2001). Auditing: A Journal of Practice & Theory,20(2), 9-30. According to this research paper, data gotten from the Chinese stock market was used to investigate the relationship between the modified audit options (MAOs) and the earning management induced by profitable regulation. It was tested in this paper that the recent developments in the profession of accounting and in independent auditing to mask an understanding of the environment in which the Chinese auditing operates. Based on the data gotten from the Chinese market, findings generated are of general interest because they answer fundamental issues relating to trade-offs between the expected benefits and expected costs in deciding whether or not to avoid MAOs in a transitional economy.
•  Real EstateInvestmentTrusts under the Internal Revenue Code of 1954: Proposals for Revision, MacDonald, J. K. (1963). Geo. Wash. L. Rev.,32, 808. This paper reviews the proposals of the real estate investment trusts under the internal revenue code of 1954. This real estate investment was well explained and the importance of this code to investment was well explained.
•  The Hedge Fund Versus the Mutual Fund, Kennard, A. L. (2003).Tax Law.,57, 133. According to this research thesis, the Mutual fund, as well as the Hedge fund, was explained. The mutual relationship between these two funds was explained and the importance of these funds on the investment policies was also explained in this paper.