PART IV—REAL ESTATE MORTGAGE INVESTMENT CONDUITS (§§ 860A—860G)
- § 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