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SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-21 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the procedures for taxpayers described in section 3 to change their methods of accounting for inducement fees received in connection with becoming holders of noneconomic residual interests in Real Estate Mortgage Investment Conduits (REMICs) to a safe harbor method provided under § 1.446–6(e)(1)–(2) of the Income Tax Regulations.

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▸Contents — Internal Revenue Bulletin 2004-21
Internal Revenue Bulletin 2004-21

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