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SECTION 1. PURPOSE

Internal Revenue Bulletin 2001-3 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure sets forth a safe harbor for establishing the lack of improper knowledge under § 1.860E–1(c) of the Income Tax Regulations for transfers of noneconomic residual interests in real estate mortgage investment conduits (REMICs) and ownership interests in Financial Asset Securitization Investment Trusts (FASITs).

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▸Contents — Internal Revenue Bulletin 2001-3
Internal Revenue Bulletin 2001-3

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