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26 U.S.C. § 860A — Taxation of REMIC’s

submitted 40 years ago by Pub. L. 99-514 to r/title-26-INTERNAL-REVENUE-CODE · 63 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain
(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.

Source credit: (Added Pub. L. 99–514, title VI, § 671(a), Oct. 22, 1986, 100 Stat. 2309; amended Pub. L. 100–647, title I, § 1006(t)(20), Nov. 10, 1988, 102 Stat. 3426.)

history & why it existsrecord from the source credit
  • 1986Enacted · Pub. L. 99-514 · 100 Stat. 2309
  • 1988Amended · Pub. L. 100-647 · 102 Stat. 3426

A history note hasn’t been published yet. The record shows enactment by Pub. L. 99-514 on 1986-10-22.

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