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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle A
Chapter 1
Subchapter M
Part IV
§ 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
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