Statute · United States Code
26 U.S.C. § 860A — Taxation of REMIC’s
26 U.S.C. § 860A
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
(a) General rule 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) Income taxable to holders The income of any REMIC shall be taxable to the holders of interests in such REMIC as provided in this part.
Citator
26 U.S.C. § 860A — Taxation of REMIC’s is in force in the current edition of the Code, and nothing recorded condemns it.
(a) General rule 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) Income taxable to holders The income of any REMIC shall be taxable to the holders of interests in such REMIC as provided in this part.