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United States Code
Title 26
A
Chapter 1
Subchapter M
Part IV
Real Estate Mortgage Investment Conduits
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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