2018 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
Table of Contents

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Table of Contents
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.

        

Publication Title United States Code, 2018 Edition, 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
- Table Of Contents
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
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