Real Estate Mortgage Investment Conduits; Application of Section 446 With Respect to Inducement Fees
other · IRS · Rule · Published 2004-05-11 · Effective 2004-05-11 · 69 FR 26040
Document
Document number
04-10684
Federal Register citation
69 FR 26040
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2004-05-11
Effective date
2004-05-11
Treasury docket
TD 9128
Abstract
This document contains final regulations relating to the proper timing and source of income from fees received to induce taxpayers to become the holders of noneconomic residual interests in Real Estate Mortgage Investment Conduits (REMICs).