---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schM/ptIV"
level: "part"
label: "Part IV"
heading: "Real Estate Mortgage Investment Conduits"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schM-ptIV"
sections_count: 7
---

# Part IV — Real Estate Mortgage Investment Conduits

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts

## Sections

- [§860A. Taxation of REMIC’s](/usc/26/860A.md)
- [§860B. Taxation of holders of regular interests](/usc/26/860B.md)
- [§860C. Taxation of residual interests](/usc/26/860C.md)
- [§860D. REMIC defined](/usc/26/860D.md)
- [§860E. Treatment of income in excess of daily accruals on residual interests](/usc/26/860E.md)
- [§860F. Other rules](/usc/26/860F.md)
- [§860G. Other definitions and special rules](/usc/26/860G.md)