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Distinguishing Characteristics of MortgageBacked
Classification of NonREMIC Issuers
Organization and Taxation of REMICs
32 other sections not shown
accrual period accrued adjusted allocable apply basis beneficiaries calendar quarter call premiums capital gain cash certificate holders classified Code corporation coupon debt instrument deduction default described determined discount bond entity excess inclusions exchange FHLMC FNMA footnote gain or loss GNMA certificates grantor trust gross income held Internal Revenue Code Internal Revenue Service investors issue price issuer liability limited loan association market discount ment mortgage loans mortgage pool mortgage-backed mortgage-backed securities multiple classes ordinary income original issue discount owner trust paragraph participation certificates partners partnership pass-through certificates pay-through bonds percent phantom income prohibited transactions proposed revenue ruling purchase qualified mortgages qualifying real property real property loans received REIT residual interest respect savings and loan startup day stripped bond tax purposes taxable income taxpayer terest term tion transfer Treasury Regulation treated underlying mortgages vary the investment wash sale yield yield to maturity