Related to:
Directive

Directive Directive 03-13: Revised Instructions to Form 3F for RICs

Date: 12/02/2003
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Tax Administration

Regulated Investment Companies (RICs) are required to file informational returns, using the Form 3F. In Directives 02-10 and 03-10, the Department clarified the instructions to the 2001 and 2002 Forms 3F and required a RIC to file such returns only in the year the RIC makes its election to be a RIC ( See I.R.C., § 851(b)(1)), and in its final year of existence. This Directive extends this rule to current and future tax years. The informational return required in the first and last years of the RIC's existence shall be in the form described in the Form 3F Instructions.

/s/Alan LeBovidge
Alan LeBovidge
Commissioner of Revenue
 

AL:LEM:dt
 

December 2, 2003
 

DD 03-13

 

Referenced Sources:

Feedback

Did you find the information you were looking for on this page? * required
We use your feedback to help us improve this site but we are not able to respond directly. Please do not include personal or contact information. If you need a response, please locate contact information elsewhere on this page or in the footer.
Tell us what you think