- PART I—REGULATED INVESTMENT COMPANIES (§§ 851 – 855)
- PART II—REAL ESTATE INVESTMENT TRUSTS (§§ 856 – 859)
- PART III—PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS (§ 860)
- PART IV—REAL ESTATE MORTGAGE INVESTMENT CONDUITS (§§ 860A – 860G)
- [PART V—REPEALED] (§ 860H)
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26 U.S. Code Subtitle A Chapter 1 Subchapter M - Regulated Investment Companies and Real Estate Investment Trusts
Editorial Notes
Amendments
2004—Pub. L. 108–357, title VIII, § 835(b)(12), Oct. 22, 2004, 118 Stat. 1594, struck out item for part V “Financial asset securitization investment trusts”.
1996—Pub. L. 104–188, title I, § 1621(c), Aug. 20, 1996, 110 Stat. 1867, added item for part V.
1988—Pub. L. 100–647, title I, § 1018(u)(30), Nov. 10, 1988, 102 Stat. 3591, added item for part IV.
1978—Pub. L. 95–600, title III, § 362(d)(8), Nov. 6, 1978, 92 Stat. 2852, added item for part III.