other · IRS · Rule · Published 1996-12-17 · Effective 1996-12-17 · 61 FR 66212
Document
Document number
96-31772
Federal Register citation
61 FR 66212
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1996-12-17
Effective date
1996-12-17
Treasury docket
TD 8692
Abstract
This document contains final regulations relating to the reissuance of mortgage credit certificates. Changes to the applicable law were made by the Tax Reform Act of 1984. The regulations provide guidance to issuers and holders of mortgage credit certificates.