Internal Revenue Service, Treasury § 301.6323(c)–3Mortgage Agreement • August 28th, 2014
Contract Type FiledAugust 28th, 2014Example 1. A, in order to finance the con- struction of a dwelling on a lot owned by him, mortgages the property to B. The mort- gage, executed January 4, 1971, includes an agreement that B will make cash disburse- ments to A as the construction progresses. On February 1, 1971, in accordance with