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Having purposes of so it part, one financing and all refinancings of such mortgage will be treated since step 1 loan
Subsec. (f)(1). Club. L. 108–311, § 408(b)(5), revised directory language off Bar. L. 107–16, § 412(b)(2). Select 2001 Modification note less than.
2001-Subsec. (b)(2)(B)(i), (ii). Bar. L. 107–sixteen, § 412(b)(1), amended cls. (i) and you may (ii) essentially. In advance of modification, cls. (i) and (ii) discover below:
Subsec. (d). Bar. L. 107–sixteen, § 412(a)(1), redesignated subsec. (e) once the (d), and hit away supposed and text message of former subsec. (d). Such as 60 days will likely be determined in how recommended of the the fresh Assistant regarding multiple fund being refinanced of the, otherwise maintained just like the, a single loan and also in the truth from money incurred ahead of the newest go out of your enactment of the section.”
Subsec. (f)(1). Club. L. 107–sixteen, § 412(b)(2), because amended from the Club. L. 108–311, § 408(b)(5), replaced “$fifty,one hundred thousand and you can $a hundred,000 quantity” to own “$40,000 and $60,100 quantity”.
1998-Subsec. (b)(2)(C). Pub. L. 105–277, § 4003(a)(2)(A)(iii), hit away concluding specifications and that realize as follows: “Having reason for sections 86, 135, 137, 219, and 469, adjusted revenues should be determined in the place of mention of the the newest deduction acceptance lower than which point.”
Subsec. (d). Bar. L. 105–206, § 6004(b)(2), registered within stop “Such as sixty weeks might be determined in how given because of the the fresh Secretary in the example of multiple financing which are refinanced from the, or serviced while the, just one loan along with the outcome regarding money sustained in advance of the new date of one’s enactment for the section.”