### Question
How is the term regulated investment company defined?


### Answer
The term **regulated investment company** is defined in *26 U.S.C. § 403* as the following:

> a domestic corporation which is a regulated investment company within the meaning of section 851(a)

#### Citation:
  - *26 U.S.C. § 403*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart A-General Rule**

