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For reason for which paragraph, people mortgage as well as refinancings of such financing will likely be treated as step one financing
Subsec. (f)(1). Club. L. 108–311, § 408(b)(5), amended list words of Club. L. 107–sixteen, § 412(b)(2). Pick 2001 Modification mention less than.
2001-Subsec. (b)(2)(B)(i), (ii). Club. L. 107–sixteen, § 412(b)(1), revised cls. (i) and you can (ii) basically. Ahead of modification, cls. (i) and you can (ii) discover the following:
Subsec. (d). Pub. L. 107–sixteen, § 412(a)(1), redesignated subsec. (e) due to the fact (d), and you will strike aside supposed and text regarding previous subsec. (d). Such 60 weeks would be computed in how given because of the the fresh Assistant in the example of numerous funds which are refinanced by, or maintained given that, an individual mortgage and also in possible of funds incurred in advance of the fresh big date of the enactment of the part.”
Subsec. (f)(1). Bar. L. 107–16, § 412(b)(2), as amended by the Club. L. 108–311, § 408(b)(5), substituted “$fifty,100000 and you may $a hundred,000 amounts” having “$40,100000 and you can $sixty,000 wide variety”.
1998-Subsec. (b)(2)(C). Bar. L. 105–277, § 4003(a)(2)(A)(iii), hit away concluding conditions hence read below: “To have purposes of sections 86, 135, 137, 219, and you may 469, adjusted gross income are determined rather than reference to the latest deduction enjoy not as much as which part.”
Subsec. (d). Pub. L. 105–206, § 6004(b)(2), registered on prevent “Such as for example 60 weeks might be calculated in how prescribed because of the the brand new Secretary when it comes to numerous fund being refinanced by, or serviced as, a single mortgage along with the situation off funds incurred prior to new day of the enactment of section.”
