United States Code · Part

Part IV — Real Estate Mortgage Investment Conduits

26 U.S.C. pt. ptIV

• § 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