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.
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.