Notice 2008-80 by ProQuest


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									and soundness collateral requirements as        refinance qualified subprime loans. This        take into account monthly the inclusions
described therein.                              information will be used to quantify the        required under §§ 702 and 707(c) of the In-
   An interpretive question has arisen          use and carryforward of 2008 Housing            ternal Revenue Code of 1986, as amended
regarding the meaning of an “original is-       Act Volume Cap and the refinancing of           (the “Code”). The Treasury Department
suance” during the relevant period and          qualified subprime loans. The collections       and the I
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