26 CFR · Internal Revenue
§ 301.7701(i)-0 — Outline of taxable mortgage pool provisions.
eCFR · current through Aug 10, 2026
§ 301.7701(i)-0 Outline of taxable mortgage pool provisions. This section lists the major paragraphs contained in §§ 301.7701(i)-1 through 301.7701(i)-4. § 301.7701(i)-1 Definition of a taxable mortgage pool.
(a)Purpose.
(b)In general.
(c)Asset composition tests.
(1)Determination of amount of assets.
(2)Substantially all.
(i)In general.
(ii)Safe harbor.
(3)Equity interests in pass-through arrangements.
(4)Treatment of certain credit enhancement contracts.
(i)In general.
(ii)Credit enhancement contract defined.
(5)Certain assets not treated as debt obligations.
(i)In general.
(ii)Safe harbor.
(A)In general.
(B)Payments with respect to a mortgage defined.
(C)Entity treated as not anticipating payments.
(d)Real estate mortgages or interests therein defined
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Related
§ 301.7701
26 C.F.R. § 301.7701
Nearby Sections
11
§ 301.7701(b)-5
Coordination with section 877.§ 301.7701(b)-6
Taxable year.§ 301.7701(b)-7
Coordination with income tax treaties.§ 301.7701(b)-8
Procedural rules.§ 301.7701(i)-0
Outline of taxable mortgage pool provisions.§ 301.7701(i)-1
Definition of a taxable mortgage pool.§ 301.7701(i)-2
Special rules for portions of entities.§ 301.7701(i)-4
Special rules for certain entities.§ 301.7704-2
Transition provisions.