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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 860A. — Taxation of REMIC’s · Congress.wiki

U.S. Code/Title 26/§ 860A

Title 26

26

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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

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((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.

Release: pl-119-83 (2026-04-13)