26 USC Part IV
REAL ESTATE MORTGAGE INVESTMENT CONDUITS
October 30, 2020
§
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
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