Treasury Regulations · 26 CFR
§ 1.25-7T. Public notice (Temporary).
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 25
Cite as 26 CFR § 1.25-7T
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 8, 1985 by T.D. 8023
- Issued under
- 26 U.S.C. § 25
- Length
- 168 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
¶(a) In general. At least 90 days prior to the issuance of any mortgage credit certificate under a qualified mortgage credit certificate program, the issuer shall provide reasonable public notice of—
¶(1) The eligibility requirements for such certificate,
¶(2) The methods by which such certificates are to be issued, and
¶(3) The other information required by this section.
¶(b) Reasonable public notice—
¶(1) In general. Reasonable public notice means published notice which is reasonably designed to inform individuals who would be eligible to receive mortgage credit certificates of the proposed issuance. Reasonable public notice may be provided through newspapers of general circulation.
¶(2) Contents of notice. The public notice required by paragraph (a) must include a brief description of the principal residence requirement, 3-year requirement, purchase price requirement, and new mortgage requirement. The notice must also provide a brief description of the methods by which the certificates are to be issued and the address and telephone number for obtaining further information.
[T.D. 8023, 50 FR 19354, May 8, 1985]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 8023 (50 FR 19354)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Changes in Rates During a Taxable Year
Nearby sections
- § 1.25-3T Qualified mortgage credit certificate (Temporary).
- § 1.25-4T Qualified mortgage credit certificate program (Temporary).
- § 1.25-5T Limitation on aggregate amount of mortgage credit certificates (Temporary).
- § 1.25-6T Form of qualified mortgage credit certificate (Temporary).
- § 1.25-7T Public notice (Temporary).
- § 1.25-8T Reporting requirements (Temporary).
- § 1.25A-0 Table of contents.
- § 1.25A-1 Calculation of education tax credit and general eligibility requirements.
- § 1.25A-2 Definitions.