Part IV. REAL ESTATE MORTGAGE INVESTMENT CONDUITS

• § 860A - Taxation of REMIC’s
• § 860B - Taxation of holders of regular interests
• § 860C - Taxation of residual interests
• § 860D - REMIC defined
• § 860E - Treatment of income in excess of daily accruals on residual interests
• § 860F - Other rules
• § 860G - Other definitions and special rules