Publication 938 - Introductory Material

Table of Contents


Section references are to the Internal Revenue Code unless otherwise noted.

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.

For each quarter, there is a directory of new REMICs and CDOs and, if required, 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.

Publication 938 is only available on the Internet. To get Publication 938, including prior issues, visit

Future developments.   The IRS has created a page on that includes information about Publication 938 at Information about any future developments affecting Publication 938 (such as legislation enacted after we release it) will be posted on that page.

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 and the regulations issued under those sections.

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