REAL ESTATE MORTGAGE INVESTMENT CONDUITS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Regulated Investment Companies and Real Estate Investment Trusts
  7. REAL ESTATE MORTGAGE INVESTMENT CONDUITS

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Section
860A

Taxation of REMIC's

Section
860B

Taxation of holders of regular interests

Section
860C

Taxation of residual interests

Section
860D

REMIC defined

Section
860E

Treatment of income in excess of daily accruals on residual interests

Section
860F

Other rules

Section
860G

Other definitions and special rules