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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

Regulated investment company  

Definition 1.

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

Definition 2.

Investment company eligible under IRS Regulation M to pass capital gains, dividends and earned interest directly to shareholders to be taxed at the individual level.
 
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