interest maintenance reserve (imr)

  • The IMR is to capture the realized capital gains and (losses) which result from changes in the overall level of interest rates and amortize them into income over the approximate remaining life of the investment sold.

    Internal Revenue Service 1

1Internal Revenue Service, Internal Revenue Manual 4.42.6 Glossary, http://­­irm/­part4/­irm_04-042-006.html (last accessed Dec. 22, 2009).