§860E. Treatment of income in excess of daily accruals on residual interests — Inbound Citations
26 U.S.C. § 860E
Cited by 8 provisions in release 119-102.
Citations to §860E(a)
Citations to §860E(a)(3)
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(3) Rules similar to the rules of paragraphs (3) and (4) of section 860E(a) shall apply for purposes of subsection (a).
Citations to §860E(a)(4)
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(3) Rules similar to the rules of paragraphs (3) and (4) of section 860E(a) shall apply for purposes of subsection (a).
Citations to §860E(c)
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(e) For purposes of subtitle F, a REMIC shall be treated as a partnership (and holders of residual interests in such REMIC shall be treated as partners). Any return required by reason of the preceding sentence shall include the amount of the daily accruals determined under section 860E(c). Such return shall be filed by the REMIC. The determination of who may sign such return shall be made without regard to the first sentence of this subsection.
Citations to §860E(d)
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(3) If—(A) a real estate investment trust is a taxable mortgage pool, or(B) a qualified REIT subsidiary (as defined in section 856(i)(2)) of a real estate investment trust is a taxable mortgage pool,under regulations prescribed by the Secretary, adjustments similar to the adjustments provided in section 860E(d) shall apply to the shareholders of such real estate investment trust.
Citations to §860E(e)
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(M) section 860E(e) (relating to taxes with respect to certain residual interests),
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(B) information necessary for the application of section 860E(e) will be made available by the entity.
Citations to §860E(e)(5)
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(A) residual interests in such entity are not held by disqualified organizations (as defined in section 860E(e)(5)), and