There is a newer version
of
this Part
2016 US Code
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
United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 |
sections 860A to 860G |
2016 |
January 6, 2017 |
No |
standard |
- Table of Contents
- Sec. 860A - Taxation of REMIC's
- Sec. 860B - Taxation of holders of regular interests
- Sec. 860C - Taxation of residual interests
- Sec. 860D - REMIC defined
- Sec. 860E - Treatment of income in excess of daily accruals on residual interests
- Sec. 860F - Other rules
- Sec. 860G - Other definitions and special rules
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