Publication 938 - Introductory Material
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.
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.
