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2025›Instructions for Form 1066›General Instructions

Accounting Method

2025 Inst 1066 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

A REMIC must compute its taxable income (or net loss) using the accrual method of accounting. See section 860C(b). For more information about the accrual method of accounting, see Pub. 538.

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▸Contents — 2025 Inst 1066 (PDF)
2025 Inst 1066 (PDF)

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