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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2009-37 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the conditions under which the Internal Revenue Service will not assert that certain entities (or any portion thereof) created in connection with the Public-Private Investment Program constitute taxable mortgage pools for purposes of section 7701(i) of the Internal Revenue Code.

No inference should be drawn regarding whether similar consequences would obtain if a particular structure or transaction falls outside the limited scope of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2009-37
Internal Revenue Bulletin 2009-37

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