Type Rev Proc Subject 2.02 - Interest 4.01a - Real Estate Assets Keywords Asset Tests Distressed Debt Income Tests Interest (Received) Income Mortgages REMIC Year 2011 IRS Link http://www.irs.gov/pub/irs-drop/rp-12-14.pdf Tax Report Link TaxReport2011-40 Summary Asset/Income Test Safe Harbor for Certain REMIC Interests Title Rev. Proc. 2012-14 Guidance Tags Rev Proc - Rev. Proc. 2012-14