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SECTION 6. APPLICATION

Internal Revenue Bulletin 2010-36 · 2026-10-03 edition · updated 2026-10-04 · United States

If a release of a lien on an interest in real property that secures a mortgage loan held by a REMIC satisfies the requirements of section 5 of this revenue procedure, the Service will not challenge the mortgage loan’s status as a qualified mortgage on the grounds that the loan fails to be principally secured by an interest in real property for purposes of section 860G(a)(3)(A) and § 1.860G–2(a)(8)(i)(B) following the release of the lien.

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▸Contents — Internal Revenue Bulletin 2010-36
Internal Revenue Bulletin 2010-36

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