foreclosure property

(8) Foreclosure property The term “foreclosure property” means property— (A) which would be foreclosure property under section 856(e) (without regard to paragraph (5) thereof) if acquired by a real estate investment trust, and (B) which is acquired in connection with the default or imminent default of a qualified mortgage held by the REMIC. Solely for purposes of section 860D(a), the determination of whether any property is foreclosure property shall be made without regard to section 856(e)(4).


26 USC § 860G(a)(8)

Scoping language

for purposes of section 860D
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