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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter M. Regulated Investment Companies and Real Estate Investment Trusts |
| Part I. REGULATED INVESTMENT COMPANIES |
| Part II. REAL ESTATE INVESTMENT TRUSTS |
| Part III. PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS |
| Part IV. REAL ESTATE MORTGAGE INVESTMENT CONDUITS |
| Part V. REPEALED |
Amendments
2004—Pub. L. 108–357, title VIII, § 835(b)(12),
1996—Pub. L. 104–188, title I, § 1621(c),
1988—Pub. L. 100–647, title I, § 1018(u)(30),
1978—Pub. L. 95–600, title III, § 362(d)(8),