Home Loan Mortgage Corporation

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More than 10.000 documents for Home Loan Mortgage Corporation

- Mortgage and loan insurance programs: Federal National Mortgage Association and Federal Home Loan Mortgage Corporation; 2005-2008 housing goals,
- FR, May 03, 2004
- Proposed rules
- Housing and Urban Development Department
- Federal Home Loan Mortgage Corporation, (2005)
125 T.C. No. 12 UNITED STATES TAX COURT FEDERAL HOME LOAN MORTGAGE CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No...
- United States Tax Court
- Federal Home Loan Mortgage Corporation, (2006)
T.C. Memo. 2006-153 UNITED STATES TAX COURT FEDERAL HOME LOAN MORTGAGE CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docke...
- United States Tax Court

- 12 USC 1452 - Sec. 1452. Federal Home Loan Mortgage Corporation
- U.S. Code - Title 12: Banks and Banking
- Federal Home Loan Mortgage Corporation ('Freddie Mac'); Federal Insurance Company, Cross-Appellants v. Scottsdale Insurance Company, Appellant, 316 F.3d 431 (3rd Cir. 2003)
Gerard H. Hanson (argued), Todd J. Leon, Hill Wallack, Princeton, NJ, for Appellees/Cross-Appellants FHMLC and Federal Insurance Company. Before FUEN...
- Federal Circuits
- Federal Home Loan Mortgage Corporation, Petitioner V. Commissioner of Internal Revenue, Respondent
In the Federal Home Loan Mortgage Corp. v. Commr. case, the petitioner received commitment fees for entering into prior approval purchase contracts with mortgage originators. The commitment fees equaled 2% of the principal amount of the mortgages. The commitment fees consisted of a 0.5% nonrefundable portion and a 1.5% refundable portion. In the taxable years 1985 through 1990, the petitioner treated the 0.5% nonrefundable portion of the commitment fees as premiums received for writing put options. The IRS determined that the nonrefundable commitment fees should have been reported in the taxable year that the petitioner received the payment. The Tax Court held that, in substance and form, the petitioner's prior approval purchase contracts were put options, and the petitioner properly re...
- United States. Tax Court. Reports
- Vol. 125 Nbr. 5/6, November 2005
- 12 USC 1453 - Sec. 1453. Capitalization of Federal Home Loan Mortgage Corporation
- U.S. Code - Title 12: Banks and Banking
- Mortgage and loan insurance programs: Federal National Mortgage Association (Fannie Mae) and Federal Home Loan Mortgage Corporation (Freddie Mac) Government-sponsored enterprises housing goals (2005-2008 CYs),
- FR, November 02, 2004
- Rules
- Housing and Urban Development Department
- Tony Morgan, Appellant, v. Federal Home Loan Mortgage Corporation and Mitchell Delk, Appellees., 328 F.3d 647 (D.C. Cir. 2003)
David A. Branch argued the cause and filed the briefs for appellant. Nancy R. Kuhn argued the cause for appellees. With her on the brief were Diane M...
- Federal Circuits
- Mortgage and loan insurance programs: Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac) Proprietary information use,
- FR, November 10, 2005
- Rules
- Housing and Urban Development Department