Regular interest

Regular interest(1) Designation as a regular interest. For purposes of section 860G(a)(1), a REMIC designates an interest as a regular interest by providing to the Internal Revenue Service the information specified in 1.860D1(d)(2)(ii) in the time and manner specified in 1.860D1(d)(2).
(1)Designation as a regular interest.For purposes of section 860G(a)(1), a REMIC designates an interest as a regular interest by providing to the Internal Revenue Service the information specified in 1.860D1(d)(2)(ii) in the time and manner specified in 1.860D1(d)(2).

Source

26 CFR § 1.860G-1


Scoping language

None
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