Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®
About Us
Don't have an account? Request a trial
  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter M

Subchapter M — Regulated Investment Companies and Real Estate Investment Trusts (Sections 851 to 860L)

Part I — Regulated Investment Companies (Sections 851 to 855)

Part II — Real Estate Investment Trusts (Sections 856 to 859)

Part III — Provisions which apply to both regulated investment companies and real estate investment trusts (Section 860)

Part IV — Real Estate Mortgage Investment Conduits (Sections 860A to 860G)

Part V — Financial Asset Securitization Investment Trusts (Sections 860H to 860L) [Repealed]