---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schM"
level: "subchapter"
label: "Subchapter M"
heading: "Regulated Investment Companies and Real Estate Investment Trusts"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schM"
sections_count: 19
---

# Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — Regulated Investment Companies](/usc/26/stA-ch1-schM-ptI.md)
- [Part II — Real Estate Investment Trusts](/usc/26/stA-ch1-schM-ptII.md)
- [Part III — Provisions Which Apply to Both Regulated Investment Companies and Real Estate Investment Trusts](/usc/26/stA-ch1-schM-ptIII.md)
- [Part IV — Real Estate Mortgage Investment Conduits](/usc/26/stA-ch1-schM-ptIV.md)
- [Part V — Repealed](/usc/26/stA-ch1-schM-ptV.md)