Revenue Ruling 2014-02 explains the tax treatment of payments to homeowners pursuant to the National Mortgage Settlement due to the foreclosure of their principal residences.
Rev. Rul. 2014-3 provides tables of covered compensation under § 401(l)(5)(E) of the Internal Revenue Code (the “Code”) and the Income Tax Regulations, thereunder, for the 2014 plan year.
Rev. Proc. 14-09 provides issuers of qualified mortgage bonds, as defined in section 143(a) of the Internal Revenue Code (the Code), and issuers of mortgage credit certificates, as defined in section 25(c), with a list of qualified census tracts for each state and the District of Columbia.