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Get 8692 Form 2014 Print

THE TREASURY Internal Revenue Service 26 CFR Part 1 Reissuance of Mortgage Credit Certificates AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations. SUMMARY: 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. EFFECTIVE DATE: These regulations are effect.

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