# Reissuance of Mortgage Credit Certificates
> **IRS** · Final and temporary regulations. · Published 1996-12-17 · Effective 1996-12-17 · 61 FR 66212
## Document
- **Document number:** 96-31772
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 61 FR 66212
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1996/12/17/96-31772/reissuance-of-mortgage-credit-certificates)
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