There is a newer version of the US Code
2013 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 1 - NORMAL TAXES AND SURTAXES (§§ 1 - 1400U-3)
Subchapter M - Regulated Investment Companies and Real Estate Investment Trusts (§§ 851 - 860L)
Part IV - REAL ESTATE MORTGAGE INVESTMENT CONDUITS (§§ 860A - 860G)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 1, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter M - Regulated Investment Companies and Real Estate Investment Trusts PART IV - REAL ESTATE MORTGAGE INVESTMENT CONDUITS |
Contains | sections 860A to 860G |
Date | 2013 |
Laws in Effect as of Date | January 16, 2014 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Section 860A - Taxation of REMIC's
- Section 860B - Taxation of holders of regular interests
- Section 860C - Taxation of residual interests
- Section 860D - REMIC defined
- Section 860E - Treatment of income in excess of daily accruals on residual interests
- Section 860F - Other rules
- Section 860G - Other definitions and special rules
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