other · IRS · Rule · Published 1995-08-17 · Effective 1995-08-17 · 60 FR 42785
Document
Document number
95-20319
Federal Register citation
60 FR 42785
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1995-08-17
Effective date
1995-08-17
Treasury docket
TD 8614
Abstract
This document contains final regulations relating to variable rate interest payments and specified portion interest payments on regular interests in real estate mortgage investment conduits (or REMICs). This action is necessary because of changes to the applicable tax law made by the Tax Reform Act of 1986 and by the Technical and Miscellaneous Revenue Act of 1988. These regulations provide guidance to REMIC sponsors and investors.