Bulletin No. 2012-3 January 17, 2012
Internal Revenue Bulletin 2012-3 · 2026-10-03 edition · updated 2026-10-04 · United States
adjusted for inflation and must be adjusted annually by reference to the Consumer Price Index.
Rev. Proc. 2012–14, page 296. Section 856 — REIT safe harbor for certain REMIC in- vestments. Safe harbor providing the extent to which investments by a real estate investment trust (REIT) in a regular or a residual interest in certain real estate mortgage investment conduits (REMICs) are qualifying investments and generate qualifying income for REIT purposes under section 856(c) of the Code.
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