SECTION 6. EFFECTIVE DATE

Internal Revenue Bulletin 2021-15 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for mortgage loans and mortgage credit cer tificates committed on or after March 25, 2021.

DRAFTING INFORMATION

The principal authors of this revenue procedure are Jian H. Grant and David White of the Office of Associate Chief Counsel (Financial Institutions & Prod ucts). For further information regarding this revenue procedure contact Mr. White at (202) 317-6980 (not a toll-free number).

April 12, 2021 1010 Bulletin No. 2021–15

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 2021-15

Internal Revenue Bulletin 2021-15

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.