| 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 or FASITs |
| Chapter 5 |
Taxation of Trusts (Other Than REMICs or FASITs) 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 |
FASITs |
| Glossary |
|
| Appendix A |
State Tax Exemptions for REMICs |
| Appendix B |
State Tax Exemptions for FASITs |
| Appendix C |
Internal Revenue Code and Regulations |
| Appendix D |
Internal Revenue Service Forms |
| Table of Citations |
| Index |
|
