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
- 2025-01-06
- Topic
- bankruptcy
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). 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.
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). The income of any REMIC shall be taxable to the holders of interests in such REMIC as provided in this part.