other · IRS · Rule · Published 2005-02-25 · 70 FR 9218
Document
Document number
05-3697
Federal Register citation
70 FR 9218
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2005-02-25
Treasury docket
TD 9184
Abstract
This document contains final regulations relating to the application of the unified partnership audit procedures to disputes regarding the ownership of residual interests in a Real Estate Mortgage Investment Conduit (REMIC). These regulations will affect taxpayers that invest in REMIC residual interests.