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Introduction

SECTION 6. SCOPE

Internal Revenue Bulletin 2012-3 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Section 7 of this revenue procedure applies to a regular interest that is held by a REIT in an eligible REMIC as defined in Notice 2012–5.

.02 Section 7 of this revenue procedure applies to a residual interest that is held by a REIT in an eligible REMIC as defined in Notice 2012–5, if, in accordance with Notice 2012–5, the REMIC informs the REIT holding the residual interest in that REMIC that the percentage of the REMIC’s assets described in section 856(c)(5)(B) was at least 80 percent.

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▸Contents — Internal Revenue Bulletin 2012-3
Internal Revenue Bulletin 2012-3

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