Real Estate Mortgage Investment Conduits; Reporting Requirements and Other Administrative Matters
other · IRS · Rule · Published 2000-06-16 · Effective 2000-06-16 · 65 FR 37701
Document
Document number
00-15050
Federal Register citation
65 FR 37701
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2000-06-16
Effective date
2000-06-16
Treasury docket
TD 8888
Abstract
This document eliminates the regulatory requirement that the issuer of a collateralized debt obligation (CDO) or regular interest in a real estate mortgage investment conduit (REMIC) set forth certain information on the face of the CDO or regular interest. This action eliminates a reporting burden imposed on issuers of CDOs and regular interests.