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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts
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Subch. L
Insurance Companies
Subch. N
Tax Based on Income From Sources Within or Without the United States
›
Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts
Search Subchapter M full text →
Pt. I
Regulated Investment Companies
§§851 to 855
Pt. II
Real Estate Investment Trusts
§§856 to 859
Pt. III
Provisions Which Apply to Both Regulated Investment Companies and Real Estate Investment Trusts
§860
Pt. IV
Real Estate Mortgage Investment Conduits
§§860A to 860G
Pt. V
Repealed
§860H...860L
‹
Subch. L
Insurance Companies
Subch. N
Tax Based on Income From Sources Within or Without the United States
›
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