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title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter M
Regulated Investment Companies and Real Estate Investment Trusts
part IV
REAL ESTATE MORTGAGE INVESTMENT CONDUITS
§ 860A
Taxation of REMIC’s
View all text of Part IV [§ 860A - § 860G]
U.S. Code
Notes
§ 860A.
Taxation of REMIC’s
(a)
General rule
(b)
Income taxable to holders
(Added
Pub. L. 99–514, title VI, § 671(a)
,
Oct. 22, 1986
,
100 Stat. 2309
; amended
Pub. L. 100–647, title I, § 1006(t)(20)
,
Nov. 10, 1988
,
102 Stat. 3426
.)