# REMIC Residual Interests-Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders)
> **IRS** · Correcting amendment. · Published 2008-08-06 · Effective 2008-08-06 · 73 FR 45612
## Document
- **Document number:** E8-17954
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 45612
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/08/06/E8-17954/remic-residual-interests-accounting-for-remic-net-income-including-any-excess-inclusions-foreign)
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