Finanse publiczne · 17.08.1995

Real Estate Mortgage Investment Conduits

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.

Source: Federal Register — Department of the TreasuryOpen original release →

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