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TREAS/IRS RIN: 1545-BB94 Publication ID: Spring 2011 
Title: Accrual for Certain Real Estate Mortgage Investment Conduit (REMIC) Regular Interests 
Abstract: The regulations provide guidance on the accrual of original issue discount on certain REMIC regular interests. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 1271 and 1275    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/25/2004  69 FR 52217   
NPRM Comment Period End  11/23/2004    
Final Action  06/00/2011    
Additional Information: REG-108637-03 Drafting attorney: Patrick E. White (202) 622-3920 Reviewing attorney: Stephen Larson (202) 622-3900 CC: FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Patrick E. White
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3537,
Washington, DC 20224
Phone:202 622-3920
Fax:202 622-4437
Email: patrick.e.white@irscounsel.treas.gov