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PART IV—REAL ESTATE MORTGAGE INVESTMENT CONDUITS
Sec.
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.