2014 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter Y - Short-Term Regional Benefits (Sections 1400L - 1400U-3)
Part II - Tax Benefits for Go Zones (Sections 1400M - 1400T)
Sec. 1400T - Special rules for mortgage revenue bonds
| Publication Title | United States Code, 2012 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter Y - Short-Term Regional Benefits PART II - TAX BENEFITS FOR GO ZONES Sec. 1400T - Special rules for mortgage revenue bonds |
| Contains | section 1400T |
| Date | 2014 |
| Laws In Effect As Of Date | January 5, 2015 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Added Pub. L. 109-135, title II, §201(a), Dec. 21, 2005, 119 Stat. 2607. |
| Statutes at Large Reference | 119 Stat. 2607 |
| Public and Private Law | Public Law 109-135 |
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In the case of financing provided with respect to owner-occupied residences in the GO Zone, the Rita GO Zone, or the Wilma GO Zone, section 143 shall be applied—
(1) by treating any such residence in the Rita GO Zone or the Wilma GO Zone as a targeted area residence,
(2) by applying subsection (f)(3) thereof without regard to subparagraph (A) thereof, and
(3) by substituting "$150,000" for "$15,000" in subsection (k)(4) thereof.
(b) ApplicationSubsection (a) shall not apply to financing provided after December 31, 2010.
(Added Pub. L. 109–135, title II, §201(a), Dec. 21, 2005, 119 Stat. 2607.)
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