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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle A—Income Taxes (§§...
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CHAPTER 1—NORMAL TAXES AND ...
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Subchapter M—Regulated Investment Companies and...
Subchapter M—Regulated Investment Companies and Real Estate Investment Trusts (§§ 851 – 860H)
PART I—REGULATED INVESTMENT COMPANIES (§§ 851 – 855)
PART II—REAL ESTATE INVESTMENT TRUSTS (§§ 856 – 859)
PART III—PROVISIONS WHICH APPLY TO BOTH REGULATED INVESTMENT COMPANIES AND REAL ESTATE INVESTMENT TRUSTS (§ 860)
PART IV—REAL ESTATE MORTGAGE INVESTMENT CONDUITS (§§ 860A – 860G)
[PART V—REPEALED] (§ 860H)