Allocation of Mortgage Insurance Premiums; Correction
other · IRS · Rule · Published 2018-03-13 · Effective 2018-03-13 · 83 FR 10785
Document
Document number
2018-05011
Federal Register citation
83 FR 10785
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2018-03-13
Effective date
2018-03-13
Treasury docket
TD 9588
Abstract
This document contains corrections to final regulations (TD 9588) that were published in the Federal Register on Monday, May 7, 2012. The final regulations are related to allocate prepaid qualified mortgage insurance premiums to determine the amount of the prepaid premium that is treated as qualified residence interest each taxable year.