### Question
What does cash flow investment mean?


### Answer
**Cash flow investment** has the following meaning in *26 U.S.C. § 860G*:

> any investment of amounts received under qualified mortgages for a temporary period before distribution to holders of interests in the REMIC

#### Citation:
  - *26 U.S.C. § 860G*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter M-Regulated Investment Companies and Real Estate Investment Trusts > PART IV-REAL ESTATE MORTGAGE INVESTMENT CONDUITS**

