prohibited transaction

(5)Notwithstanding subparagraphs (A) and (D) of paragraph (2), the term “prohibited transaction” shall not include any disposition— (A)required to prevent default on a regular interest where the threatened default resulted from a default on 1 or more qualified mortgages, or (B)to facilitate a clean-up call (as defined in regulations). (b)

Source

26 USC § 860F(a)(5)


Scoping language

None: Default is title Scope
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