Report

(3) Report. (i) A report is described in this paragraph (l)(3) if it contains the issuer's name, TIN, and the title Policy Report Under Section 103A stated on the cover page of the report and if it includes (A) A statement of the policies of the issuer with respect to housing, development, and low-income housing assistance which such issuer is to follow in issuing qualified mortgage bonds and mortgage credit certificates, and (B) An assessment of the compliance of such issuer during the 1-year period preceding the date of the report with

Source

26 CFR § 1.103A-2


Scoping language

None
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