# Taxable Mortgage Pools
> **Treasury** · Final regulations. · Published 1995-08-07 · Effective 1995-09-06 · 60 FR 40086
## Document
- **Document number:** 95-19285
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 60 FR 40086
- **CFR reference:** 26 CFR 301
- **Publication date:** 1995-08-07
- **Effective date:** 1995-09-06
- **Treasury docket:** TD 8610
## Abstract

This document contains final regulations relating to taxable mortgage pools. This action is necessary because of changes made to the law by the Tax Reform Act of 1986. The final regulations provide guidance to entities for determining whether they are subject to the taxable mortgage pool rules.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/08/07/95-19285/taxable-mortgage-pools)
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