Chapter 1 Tax Issues in Securitization Transactions
Chapter 2 Types of Asset-Backed Securities
Chapter 3 Sale/Financing and Debt/Equity Issues
Chapter 4 Classification of Issuers Other Than REMICs
Chapter 5 Taxation of Non-REMIC Trusts Issuing Pass-Through Certificates
Chapter 6 Qualification and Taxation of REMICs
Chapter 7 Definition of REMIC Regular Interest
Chapter 8 Taxation of Holders of Asset-Backed Securities Taxable as Debt
Chapter 9 Taxation of Holders of Equity Interests in Trust Issuers of Debt and REMIC Residual Interests
Chapter 10 Taxation of Taxable Mortgage Pools and Holders of Equity Interests in Taxable Mortgage Pools
Chapter 11 Special Rules for REITs, Financial Institutions, Tax-exempts, and Dealers
Chapter 12 Taxation of Foreign Investors
Chapter 13 Offshore Issuers
Chapter 14 Legending and Information Reporting
Chapter 15 Taxation of Sponsors
Chapter 16 Tax Law Aggregation or Separation of Property Interests
Chapter 17 Special Topics

Appendix A State Tax Exemptions for REMICs
Appendix B Internal Revenue Code and Regulations
Appendix C CDO Trade or Business Guidelines
Table of Citations

Summary of Contents  Used in IRS Training Programs
For a detailed TOC in pdf, click here