mortgage insurance

(3) Special rules For purposes of this subsection— (A) rules similar to the rules of subsection (c) shall apply, and (B) the term “mortgage insurance” means— (i) mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service, and (ii) private mortgage insurance (as defined by section 2 of the Homeowners Protection Act of 1998 ( 12 U.S.C. 4901 ), as in effect on the date of the enactment of this subsection).


26 USC § 6050H(h)(3)

Scoping language

For purposes of this subsection
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