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A REMIC or issuer of a CDO (defined in Regulations section 1.6049-7(d)(2)) uses Form 8811 to provide the information required by Regulations section 1.6049-7(b)(1)(ii) to be published in the directory of REMICs and issuers of CDOs, Pub. 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)).

July 3, 2025 — An indictment was issued for Bergen County woman for destruction of records after destroying a cell phone as federal law enforcement officers attempted to execute a warrant to seize and search that phone, U.S. Attorney Alina Habba announced.

Information about Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)), including recent updates. 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. This publication is only available on the Internet.

Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)), 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.

Get information on how the estate tax may apply to your taxable estate at your death.

Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust

Information about Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust, including recent updates, related forms and instructions on how to file. Personal holding companies, regulated investment companies, and real estate investment trusts file this form to claim a deficiency dividend deduction under section 547 or 860.

Under authority of the Internal Revenue Code, the property described here has been seized or acquired for nonpayment of internal revenue taxes and will be sold.

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, should be used by corporate taxpayers and REITs. This form is used to report a taxpayer’s net 965 tax liability for each tax year in which a taxpayer must pay or include section 965 amounts.

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, should be used by corporate taxpayers and REITs. This form is used to report a taxpayer’s net 965 tax liability for each tax year in which a taxpayer must pay or include section 965 amounts.