TAILIEUCHUNG - Real EstateMortgage InvestmentConduits(REMICs)Reporting Information

Tham khảo sách 'real estatemortgage investmentconduits(remics)reporting information', tài chính - ngân hàng, đầu tư bất động sản phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | Department of the Treasury Internal Revenue Service Publication 938 Rev. November 2012 Cat. No. 10647L Real Estate Mortgage Investment Conduits REMICs Reporting Information And Other Collateralized Debt Obligations CDOs Get forms and other Information faster and easier by Internet Introduction Section references are to the Internal Revenue Code unless otherwise noted. This publication contains directories relating to real estate mortgage investment conduits REMICs and collateralized debt obligations CDOs . The directory for each calendar quarter is based on information submitted to the IRS during that quarter. For each quarter there is a directory of new REMICs and CDOs and if required a section containing amended listings. You can use the directory to find the representative of the RE-MIC or the issuer of the CDO from whom you can request tax information. The amended listing section shows changes to previously listed REMICs and CDOs. The update for each calendar quarter will be added to this publication approximately six weeks after the end of the quarter. Publication 938 is only available on the Internet. To get Publication 938 including prior issues visit . Future developments. The IRS has created a page on that includes information about Publication 938 at pub938. Information about any future developments affecting Publication 938 such as legislation enacted after we release it will be posted on that page. Other information. Publication 550 Investment Income and Expenses discusses the tax treatment that applies to holders of these investment products. For other information about REMICs see sections 860A through 860G and the regulations issued under those sections. Who May Request Information The persons listed below or their agent or representative should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. 1. Any broker who holds a REMIC regular .

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