# Real Estate Mortgage Investment Conduits; Application of Section 446 With Respect to Inducement Fees
> **IRS** · Final regulation. · Published 2004-05-11 · Effective 2004-05-11 · 69 FR 26040
## Document
- **Document number:** 04-10684
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 26040
- **CFR reference:** 26 CFR 1
- **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).

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/05/11/04-10684/real-estate-mortgage-investment-conduits-application-of-section-446-with-respect-to-inducement-fees)
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