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Guidance Under Section 7874 for Determining Ownership by Former Shareholders or Partners of Domestic Entities

Document ID: IRS-2005-0136-0001
Document Type: Rule
Agency: Internal Revenue Service
Topics: Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: 05-24450
CFR Citation: 26 CFR 1
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Received Date:	December 28 2005, at 07:06 AM Eastern Standard Time
Start-End Page:	76685 - 76689
Comment Start Date:	December 28 2005, at 12:00 AM Eastern Standard Time

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REMIC Residual Interests--Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders)

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