26 U.S. Code Part IV - REAL ESTATE MORTGAGE INVESTMENT CONDUITS

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.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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