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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 Inve...
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PART IV—REAL ESTATE MORTGAGE INVESTMENT CONDUIT...
PART IV—REAL ESTATE MORTGAGE INVESTMENT CONDUITS (§§ 860A – 860G)
§ 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