26 USC Subtitle A, CHAPTER 1, Subchapter M, PART IV: Front Matter
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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. .