26 C.F.R. § 1.860A-1T Effective dates and transition rules (temporary).
Title 26 - Internal Revenue
(a) through (b)(4) [Reserved] For further guidance, see §1.860A–1(a) through (b)(4). (5) Accounting for REMIC net income of foreign persons. Section 1.860G–3T(b) is applicable to REMIC net income (including excess inclusions) of a foreign person with respect to a REMIC residual interest if the first net income allocation under section 860C(a)(1) to the foreign person with respect to that interest occurs on or after August 1, 2006. This section will expire July 31, 2009. [T.D. 9272, 71 FR 43365, Aug. 1, 2006]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Real Estate Investment Trusts
§ 1.860A-1T Effective dates and transition rules (temporary).
