Par. 2. Section 1.1271-0 is amended by adding entries for § 1.1275-2(l) and (m) to read as follows:
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§ 1.1275-2 Special rules relating to debt instruments.
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(l) [Reserved].
(m) Special rule for certain REMIC regular interests.
(1) Scope.
(2) General rules.
(3) Special rule for calculation of OID in final accrual period.
(4) Definition of record date.
(5) Accrual of qualified stated interest.
(6) Example.
(7) Treatment of REMIC regular interests if the record dates and the payment dates are separated by more than thirty-one days.
(8) Effective date.
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