26

Title overview Search title All titles

This is not an official government website.

Title 26

26

Title overview Search title All titles

26 U.S.C. § 860A.Chapter 1

§ 860A

Taxation of REMIC’s

26 U.S.C. § 860A.Chapter 1

§ 860A

Taxation of REMIC’s

Title 26

1 min read

Subchapter: Regulated Investment Companies and Real Estate Investment Trusts

Need the full chapter outline? Open Chapter 1 to browse every section without loading the entire chapter explorer on this page.

Back to Chapter 1 Previous: § 860 Next: § 860B

((a)) ** General rule** Except as otherwise provided in this part, a REMIC shall not be subject to taxation under this subtitle (and shall not be treated as a corporation, partnership, or trust for purposes of this subtitle).

((b)) ** Income taxable to holders** The income of any REMIC shall be taxable to the holders of interests in such REMIC as provided in this part.

§ 860

Release: pl-119-73not60 (2026-01-23)

§ 860B