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)


26 USC § 860F(a)(5)

Scoping language

None: Default is title Scope
Is this correct? or