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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter M
Part IV
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Part IV: REAL ESTATE MORTGAGE INVESTMENT CONDUITS
Section 860A: Taxation of REMIC’s
Section 860B: Taxation of holders of regular interests
Section 860C: Taxation of residual interests
Section 860D: REMIC defined
Section 860E: Treatment of income in excess of daily accruals on residual interests
Section 860F: Other rules
Section 860G: Other definitions and special rules