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SECTION 3. SCOPE

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

This revenue procedure applies to a taxpayer that seeks to change from any method of accounting for inducement fees received with respect to becoming the holder of noneconomic REMIC residual interests (including one of the safe harbor methods provided under § 1.446–6(e)) to one of the safe harbor methods provided under § 1.446–6(e)(1)–(2).

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

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