1545-BB84 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Real Estate Mortgage Investment Conduit (REMIC) Residuals--Timing of Income for Foreign Holders Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No 26 CFR 1 26 USC 860G(b) 26 USC 7805 No NPRM 08/01/2006 71 FR 43398 NPRM Comment Period End 10/30/2006 Final Action Completed by TD 9415 07/14/2008 73 FR 40171 REG-159929-02 Drafting attorney: Arturo Estrada (202) 622-3900 Treasury attorney: Michael Novey (202) 622-1339 CC: FIP No No None No No No No Arturo Estrada 1545 Internal Revenue Service IRS 202 317-4436 202 317-6753 arturo.estrada@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224