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2016 US Code
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
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| 26 U.S.C. § 1400T (2016) |
| §1400T. Special rules for mortgage revenue bonds |
|
(a) In general
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. Subsection (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.) |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 1400T |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 119 Stat. 2607 |
| Public Law 109-135 |
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