Rev. Proc. 2015-13, is waived. See section 5.02 or 5.03 of Rev. Proc. 2011-46, as applicable, for
SECTION 28. REAL ESTATE MORTGAGE INVESTMENT CONDUIT (REMIC) (§§ 860A-860G)
Internal Revenue Bulletin 2022-7 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 REMIC inducement fees .
(1) Description of change . A taxpayer that receives an inducement fee in connection with becoming the holder of a noneconomic residual interest in a REMIC must take that fee into account over the remaining expected life of the applicable REMIC in accordance with § 1.446-6. This change applies to a taxpayer that seeks to change from any method of accounting for such inducement fees to one of the safe harbor methods provided under § 1.446-6(e)(1)-(2). See Rev. Proc. 2004-30, 2004-1 C.B. 950, for additional guidance relating to this change.
(2) Manner of making change . A taxpayer making this change must identify the specific safe harbor method under § 1.446-6(e) to which the taxpayer is changing.
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(3) Designated automatic accounting method change number . The designated automatic accounting method change number for a change under this section 28.01 is “79.”
(4) Contact information . For further information regarding a change under this section, contact John W. Rogers, III at (202) 317-6895 (not a toll-free number).
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