US CODE: Title 26,PART IV—REAL ESTATE MORTGAGE INVESTMENT CONDUITS

PART IV—REAL ESTATE MORTGAGE INVESTMENT CONDUITS

§ 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

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