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Tax Software 2012

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Tax Software 2012

Tax software 2012 Publication 531 - Additional Material Prev  Up  Next   Home   More Online Publications
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The Tax Software 2012

Tax software 2012 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. Tax software 2012 Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. Tax software 2012 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. Tax software 2012 The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. Tax software 2012 A corporation. Tax software 2012 A fiscal year taxpayer. Tax software 2012 A dealer in securities or commodities required to register as such under the laws of the United States or a state. Tax software 2012 A real estate investment trust (as defined in section 856). Tax software 2012 An entity registered at all times during the tax year under the Investment Company Act of 1940. Tax software 2012 A common trust fund (as defined in section 584(a)). Tax software 2012 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. Tax software 2012 Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). Tax software 2012 A REMIC. Tax software 2012 Note. Tax software 2012 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. Tax software 2012 The request should be made of the nominee in the same manner as specified below for requesting information from the representative. Tax software 2012 How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. Tax software 2012 You can request information from the representative or issuer by telephone or mail. Tax software 2012 If only an address is listed in the directory, you must request the information in writing. Tax software 2012 Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. Tax software 2012 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. Tax software 2012 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. Tax software 2012 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. Tax software 2012 Prev  Up  Next   Home   More Online Publications