Summary of Contents
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 - Trusts Issuing Pass-Through Certificates Taxable as Grantor Trusts or Partnerships
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, Tax-Exempt Organizations, Financial Institutions, and Securities 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 - Code Sections, Regulations, and IRS Forms Worth Knowing About
Appendix C - CDO Trade or Business Guidelines
Table of Citations
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