{"data":{"id":"us/26-u.s.c.-860a","jurisdiction":"us","citation":"26 U.S.C. § 860A","heading":"Taxation of REMIC’s","body":"(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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"b42840b40ca3f9f2b8e9a752d3d4fea6abf5b9fdb408189bffc0d7ee7114fb83","source_id":"us","stale":false,"prev":"us/26-u.s.c.-860","next":"us/26-u.s.c.-860b"},"notice":"GroundRules: Original legal text. Not legal advice."}