26 USC Subtitle A, CHAPTER 1, Subchapter M, PART IV: Front Matter
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*Public Law 119-75 has been enacted, but classifications have not been finalized. The currency ("laws in effect") date does not reflect acts for which classifications have not been finalized.

26 USC Subtitle A, CHAPTER 1, Subchapter M, PART IV: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter M-Regulated Investment Companies and Real Estate Investment TrustsPART IV-REAL ESTATE MORTGAGE INVESTMENT CONDUITS

PART IV-REAL ESTATE MORTGAGE INVESTMENT CONDUITS

Sec.
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.