StacksVerified U.S. regulatory reference

26 U.S.C. § 860A

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (a)Except as otherwise provided in this part, a REMIC shall not be subject to taxation under this subtitle (and shall not be treated as a corporation, partnership, or trust for purposes of this subtitle).
  2. (b)The income of any REMIC shall be taxable to the holders of interests in such REMIC as provided in this part.