26 U.S.C. § 860A
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
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- § 179A
- § 179B
- § 179C
- § 179D
- § 179E
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- § 198A
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- § 263A
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- § 280B
- § 280C
- § 280D
- § 280E
- § 280F
- § 280G
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- § 402A
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- § 404A
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- § 418D
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- § 468A
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- § 469
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- § 501
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- § 529A
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- § 613A
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- § 701
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- § 817A
- § 818
- § 831
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- § 841
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- § 851
- § 852
- § 853
- § 853A
- § 854
- § 855
- § 856
- § 857
- § 858
- § 859
- § 860
- § 860A
- § 860B
- § 860C
- § 860D
- § 860E
- § 860F
- § 860G
- § 860L
- § 861
- § 862
- § 863
- § 864
- § 865
- § 871
- § 872
- § 873
- § 874
- § 875
- § 876
- § 877
- § 877A
- § 878
- § 879
- § 881
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- § 883
- § 884
- § 885
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- § 891
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- § 934
- § 934A
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- § 943
- § 951
- § 951A
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- § 953
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- § 956A
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- § 1059A
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- § 1103
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- § 1391
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- § 1396
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- § 1397A
- § 1397B
- § 1397C
- § 1397D
- § 1397E
- § 1397F
- § 1398
- § 1399
- § 1400C
- § 1400J
§ 860A. Taxation of REMIC’s
- (a) 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) The income of any REMIC shall be taxable to the holders of interests in such REMIC as provided in this part.
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