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TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter M > PART IV

PART IV—REAL ESTATE MORTGAGE INVESTMENT CONDUITS

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  • § 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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