§860B. Taxation of holders of regular interests — Inbound Citations

Citations to §860B(b)

• 26 U.S.C. § 6049(d)(7)(A)

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  (A) For purposes of subsection (a), the term “interest” includes amounts includible in gross income with respect to regular interests in REMIC’s (and such amounts shall be treated as paid when includible in gross income under section 860B(b)).