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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 |
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Part IV. REAL ESTATE MORTGAGE INVESTMENT CONDUITS |
| § 860A. Taxation of REMIC’s |
| § 860B. Taxation of holders of regular interests |
| § 860C. Taxation of residual interests |
| § 860D. REMIC defined |
| § 860E. Treatment of income in excess of daily accruals on residual interests |
| § 860F. Other rules |
| § 860G. Other definitions and special rules |