other · IRS · Rule · Published 2002-07-19 · Effective 2002-07-19 · 67 FR 47451
Document
Document number
02-18021
Federal Register citation
67 FR 47451
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2002-07-19
Effective date
2002-07-19
Treasury docket
TD 9004
Abstract
This document contains final regulations relating to safe harbor transfers of noneconomic residual interests in real estate mortgage investment conduits (REMICs). The final regulations provide additional limitations on the circumstances under which transferors may claim safe harbor treatment.