StacksVerified U.S. federal law reference

26 U.S.C. § 860A — Taxation of REMIC’s

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (a)General ruleExcept 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)Income taxable to holdersThe income of any REMIC shall be taxable to the holders of interests in such REMIC as provided in this part.