We study the set S = {(x, y) ∈ + × Z n : x + B j y j ≥ b j , j = 1, . . . , n}, where B j , b j ∈ + −{0}, j = 1, . . ., n, and B 1 | · · · |B n . The set S generalizes the mixed-integer rounding (MIR) set of Nemhauser and Wolsey and the mixing-MIR set of Günlük and Pochet. In addition, it arises as a substructure in general mixed-integer programming (MIP), such as in lot-sizing. Despite its importance, a number of basic questions about S remain unanswered, including the computational complexity of optimization over S and how to efficiently find a most violated cutting plane valid for P = conv(S).One popular approach is to establish and analyze the full inequality description of P , or at least interesting families of facets valid for it. Unfortunately, the inequality description of P turns out to be tremendously complicated, and establishing it either fully or partially is an extraordinary task. Fortunately, the extreme points and extreme rays of P have a simple and elegant structure that proves insightful in deriving important properties of S. We give all extreme points and extreme rays of P . In the worst case, the number of extreme points grows exponentially with n. However, we show that, in some interesting cases, it is bounded by a polynomial of n. Finally, we use our results on the extreme points of P to give a polynomial-time separation oracle for the polar set of P , which, in turn, gives a polynomial-time separation oracle for P and establishes the tractability of optimization over S.