Source: http://taxtv.com/code/01756-USCODE-2011-title26-subtitleF-chap68-subchapB-partI-sec6709/
Timestamp: 2017-11-21 09:49:13
Document Index: 380515753

Matched Legal Cases: ['§6709', '§6709', '§6709', '§612', '§6708', '§6709', '§1862']

IRC §6709. Penalties with respect to mortgage credit certificates - TaxTV.com
IRC §6709. Penalties with respect to mortgage credit certificates
View related content: IRC §6709
(1) any person makes a material misstatement in any verified written statement made under penalties of perjury with respect to the issuance of a mortgage credit certificate, and
(2) such misstatement is due to the negligence of such person,
(d) Mortgage credit certificate
The term “mortgage credit certificate” has the meaning given to such term by section 25(c).
(Added Pub. L. 98–369, div. A, title VI, §612(d)(1), July 18, 1984, 98 Stat. 912, §6708; renumbered §6709, Pub. L. 99– 4, title XVIII, §1862(d)(2), Oct. 22, 1986, 100 Stat. 2884.)
Section applicable to interest paid or accrued after Dec. 31, 1984, on indebtedness incurred after Dec. 31, 1984, see section 612(g) of Pub. L. 98–369, set out as a note under section 25 of this title.