U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and SurtaxesTitle 26SubchapterSubchapter M—Regulated Investment Companies and Real Estate Investment TrustsContentsPart I—Regulated Investment CompaniesPart II—Real Estate Investment TrustsPart III—Provisions Which Apply to Both Regulated Investment Companies and Real Estate Investment TrustsPart IV—Real Estate Mortgage Investment Conduits[Part V—Repealed]
