Real Estate Mortgage Investment Conduits: Mortgage Vehicles for the 1990s.
讨论了1986年《税收改革法案》中催生房地产抵押投资管道（REMIC）的问题，并回顾了REMIC的选举、税收待遇及报告要求，对从事房地产金融和税收规划的专业人士有参考价值。
Abstract Discusses the problems triggering the creation of real estate mortgage investment conduits (REMICs) in the Tax Reform Act of 1986 and reviews the election of REMIC status, the tax treatment afforded REMICs and their interest holders, and the reporting requirements imposed on REMICs in light of the new temporary regulations. Definition and form of REMICs; Treatment of interests in REMIC.