Title 26Part

Part IV—Real Estate Mortgage Investment Conduits

Contents

  1. § 860A. Taxation of REMIC's
  2. § 860B. Taxation of holders of regular interests
  3. § 860C. Taxation of residual interests
  4. § 860D. REMIC defined
  5. § 860E. Treatment of income in excess of daily accruals on residual interests
  6. § 860F. Other rules
  7. § 860G. Other definitions and special rules