# Real Estate Mortgage Investment Conduits
> **IRS** · Final regulation. · Published 2005-02-25 · 70 FR 9218
## Document
- **Document number:** 05-3697
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 9218
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/02/25/05-3697/real-estate-mortgage-investment-conduits)
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