26 USC Subtitle A, CHAPTER 1, Subchapter M: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter M: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter M-Regulated Investment Companies and Real Estate Investment Trusts
Jump To: Amendments

Subchapter M-Regulated Investment Companies and Real Estate Investment Trusts

Part
I.
Regulated investment companies.
II.
Real estate investment trusts.
III.
Provisions which apply to both regulated investment companies and real estate investment trusts.
IV.
Real estate mortgage investment conduits.

        

Amendments

1988- Pub. L. 100–647, title I, §1018(u)(30), Nov. 10, 1988, 102 Stat. 3591 , added item for part IV.

1978- Pub. L. 95–600, title III, §362(d)(8), Nov. 6, 1978, 92 Stat. 2852 , added item for part III.

Subchapter Referred to in Other Sections

This subchapter is referred to in sections 11, 52, 269B, 1504 of this title.