1. Collections
  2. United States Code
  3. Title 26
  4. A
  5. Chapter 1
  6. Subchapter M

Part IV

Real Estate Mortgage Investment Conduits

860ATaxation of REMIC’s860BTaxation of holders of regular interests860CTaxation of residual interests860DREMIC defined860ETreatment of income in excess of daily accruals on residual interests860FOther rules860GOther definitions and special rules
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