### Question
What does startup day mean?


### Answer
**Startup day** has the following meaning in *26 U.S.C. § 860G*:

> the day on which the REMIC issues all of its regular and residual interests

#### 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**

