US Code - Part IV: Real estate mortgage investment conduits

US Code - Part IV: Real estate mortgage investment conduits

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Section 860A Taxation of REMIC's
Section 860B Taxation of holders of regular interests
Section 860C Taxation of residual interests
Section 860D REMIC defined
Section 860E Treatment of income in excess of daily accruals on residual interests
Section 860F Other rules
Section 860G Other definitions and special rules

Provisions which apply to both regulated investment companies and real estate investment trusts

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Regulated investment companies and real estate investment trusts

Repealed]

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