Introduction
This publication contains directories relating to real estate mortgage investment conduits (REMICs) and collateralized debt
obligations (CDOs),
including CDOs issued in the form of “regular interests” in Financial Asset Securitization Investment Trusts (FASITs). The directory for each
calendar quarter is based on information submitted to the Internal Revenue Service 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 directory 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 and any regulations issued under
those sections. For
information on FASITs, see sections 860H through 860L of the Internal Revenue Code.
Back issues.
To get information for a REMIC or CDO with a start-up/issue date prior to 2003 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 with start-up/issue dates before October 1, 1991. 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 these publications
are only available on the
Internet. To get back issues of this publication, visit the IRS web page at www.irs.gov.
