REMIC Residual Interests-Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders)
other · IRS · Rule · Published 2008-08-06 · Effective 2008-08-06 · 73 FR 45612
Document
Document number
E8-17954
Federal Register citation
73 FR 45612
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2008-08-06
Effective date
2008-08-06
Treasury docket
TD 9415
Abstract
This document contains a correction to final regulations (TD 9415), that were published in the Federal Register on Monday, July 14, 2008 (73 FR 40171). The final regulations relates 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.