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SECTION 3. SCOPE

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

This revenue procedure applies to all transfers of noneconomic residual interests in REMICs. The principles set forth in this revenue procedure, appropriately adjusted with respect to terminology and other technical differences between the REMIC and FASIT provisions, also apply to transfers of ownership interests in FASITs. See section 8 for applicability.

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

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