Mortgage Forgiveness Debt Relief Act of 2007

Pub. L. 110-142

9 sections of the Code credited to this law, found between Public Law 109-482 and Public Law 110-180.

• 26 U.S.C. § 42 — Low-income housing credit
• 26 U.S.C. § 108 — Income from discharge of indebtedness
• 26 U.S.C. § 121 — Exclusion of gain from sale of principal residence
• 26 U.S.C. § 139B — Benefits provided to volunteer firefighters and emergency medical responders
• 26 U.S.C. § 163 — Interest
• 26 U.S.C. § 216 — Deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder
• 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
• 26 U.S.C. § 6698 — Failure to file partnership return
• 26 U.S.C. § 6699 — Failure to file S corporation return