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Introduction

SECTION 7. APPLICATION

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

If a REIT holds a regular or a residual interest in an eligible REMIC that meets the requirements of either section 6.01 or section 6.02 of this revenue procedure, then—

.01 The REIT may treat 80 percent of the value of the regular or residual interest as a real estate asset. If the REIT has information establishing that, as a result

2012–3 I.R.B. 298 January 17, 2012

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

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