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Tax Guidance Issued on Modifications of Securitized Mortgage LoansJeffrey P. Cantrell, William A. Levy, June 21, 2008
On May 16, 2008, the Internal Revenue Service (the "Service") issued Revenue Procedure 2008-28 (the "Revenue Procedure") describing the conditions under which certain securitized mortgage loans held by REMICs or fixed investment trusts may be modified without adverse US tax...
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