US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 860A: Taxation of REMIC’s

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 1—NORMAL TAXES AND SURTAXES

(a) General ruleExcept 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 holdersThe income of any REMIC shall be taxable to the holders of interests in such REMIC as provided in this part.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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