# REMIC Residual Interests-Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders); Correction
> **IRS** · Correction to final regulations. · Published 2006-08-24 · Effective 2006-08-01 · 71 FR 49992
## Document
- **Document number:** E6-14000
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 49992
- **CFR reference:** 26 CFR 1
- **Publication date:** 2006-08-24
- **Effective date:** 2006-08-01
- **Treasury docket:** TD 9272
## Abstract

This document contains corrections to final regulations (TD 9272) that were published in the Federal Register on Tuesday, August 1, 2006 (71 FR 43363) relating to income that is associated with a residual interest in a Real Estate Mortgage Investment Conduit (REMIC) and that is allocated through certain entities to foreign persons who have invested in those entities.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/08/24/E6-14000/remic-residual-interests-accounting-for-remic-net-income-including-any-excess-inclusions-foreign)
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