Public Law 119-100 (06/26/2026)

Part IV REAL Estate Mortgage Investment Conduits

Browse 0 units and 7 sections in Part IV REAL Estate Mortgage Investment Conduits of Title 26.

Sections in Part IV

§ 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