Publication 938 - Introductory Material
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
This publication contains directories relating to real estate mortgage investment conduits (REMICs) and collateralized debt
obligations (CDOs). The
directory for each calendar quarter is based on information submitted to the IRS during that quarter. This publication is
only available on the
Internet.
For each quarter, there is a directory of new REMICs and CDOs, and a section containing amended listings. You can use the
directory to find the
representative of the REMIC or the issuer of the CDO from whom you can request tax information. The amended listing section
shows changes to
previously listed REMICs and CDOs. The update for each calendar quarter will be added to this publication approximately six
weeks after the end of the
quarter.
Other information.
Publication 550, Investment Income and Expenses, discusses the tax treatment that applies to holders of these investment
products. For other
information about REMICs, see sections 860A through 860G of the Internal Revenue Code (IRC) and any regulations issued under
those sections.
Back issues.
To get information for a REMIC or CDO that appeared in a revision of the publication issued prior to May 2005, follow
these procedures.
Prior to 1996.
Paper editions of Publication 938 are available for periods prior to 1996. The November 1991 edition contains a complete
directory of REMICs and
CDOs updated through the time of its publication. After that edition, yearly supplements were issued. The November 1995 edition
was the last paper
edition of Publication 938. To order back issues of the paper editions, call 1-800-TAX-FORM (1-800-829-3676).
After 1995.
After the November 1995 edition, Publication 938 is only available electronically. Back issues of this publication
are only available on the
Internet. To get back issues of this publication, visit the IRS website at
www.irs.gov.
