other · Treasury · Rule · Published 1995-08-07 · Effective 1995-09-06 · 60 FR 40086
Document
Document number
95-19285
Federal Register citation
60 FR 40086
CFR reference
26 CFR 301
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
Treasury
Publication date
1995-08-07
Effective date
1995-09-06
Treasury docket
TD 8610
Abstract
This document contains final regulations relating to taxable mortgage pools. This action is necessary because of changes made to the law by the Tax Reform Act of 1986. The final regulations provide guidance to entities for determining whether they are subject to the taxable mortgage pool rules.