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

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Subchapter M-Regulated Investment Companies and Real Estate Investment Trusts

Part

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.

[V.

Repealed.]

Editorial Notes

Amendments

2004- Pub. L. 108–357, title VIII, §835(b)(12), Oct. 22, 2004, 118 Stat. 1594 , struck out item for part V "Financial asset securitization investment trusts".

1996- Pub. L. 104–188, title I, §1621(c), Aug. 20, 1996, 110 Stat. 1867 , added item for part V.

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.