Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 860H
[§§860H to 860L. Repealed. Pub. L. 108–357, title VIII, §835(a), Oct. 22, 2004, 118 Stat. 1593]
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Nearby sections (25 sections)
- 856 · Definition of real estate investment trust
- 857 · Taxation of real estate investment trusts and their beneficiaries
- 858 · Dividends paid by real estate investment trust after close of…
- 859 · Adoption of annual accounting period
- 860 · Deduction for deficiency dividends
- 860A · Taxation of REMIC's
- 860B · Taxation of holders of regular interests
- 860C · Taxation of residual interests
- 860D · REMIC defined
- 860E · Treatment of income in excess of daily accruals on residual…
- 860F · Other rules
- 860G · Other definitions and special rules
- 860H · [§§860H to 860L. Repealed. Pub. L. 108–357, title VIII, §835(a),…
- 861 · Income from sources within the United States
- 862 · Income from sources without the United States
- 863 · Special rules for determining source
- 864 · Definitions and special rules
- 865 · Source rules for personal property sales
- 871 · Tax on nonresident alien individuals
- 872 · Gross income
- 873 · Deductions
- 874 · Allowance of deductions and credits
- 875 · Partnerships; beneficiaries of estates and trusts
- 876 · Alien residents of Puerto Rico, Guam, American Samoa, or the…
- 877 · Expatriation to avoid tax