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1040x form 2014 Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. 1040x form 2014 Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. 1040x form 2014 A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. 1040x form 2014 The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. 1040x form 2014 A corporation. 1040x form 2014 A fiscal year taxpayer. 1040x form 2014 A dealer in securities or commodities required to register as such under the laws of the United States or a state. 1040x form 2014 A real estate investment trust (as defined in section 856). 1040x form 2014 An entity registered at all times during the tax year under the Investment Company Act of 1940. 1040x form 2014 A common trust fund (as defined in section 584(a)). 1040x form 2014 A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. 1040x form 2014 Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). 1040x form 2014 A REMIC. 1040x form 2014 Note. 1040x form 2014 A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. 1040x form 2014 The request should be made of the nominee in the same manner as specified below for requesting information from the representative. 1040x form 2014 How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. 1040x form 2014 You can request information from the representative or issuer by telephone or mail. 1040x form 2014 If only an address is listed in the directory, you must request the information in writing. 1040x form 2014 Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. 1040x form 2014 The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. 1040x form 2014 The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. 1040x form 2014 If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. 1040x form 2014 Prev Up Next Home More Online PublicationsFederal Reserve System
The Federal Reserve is the central bank of the United States. It formulates and administers credit and monetary policy.
Contact the Agency or Department
Website: Federal Reserve System
Contact via the Web: Contact the Federal Reserve System File a Complaint About a Bank Comment on Federal Reserve Proposals
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