Real Estate Mortgage Investment Conduits

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 8614] RIN 1545-AS54

TITLE: Real Estate Mortgage Investment Conduits

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final and temporary regulations.

SUMMARY: 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.

DATES: These regulations are effective August 17, 1995. For dates of applicability of these regulations, see 1.860A-1.

FOR FURTHER INFORMATION CONTACT: William P. Cejudo, (202) 622-3920 (not a toll free number).

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