<?xml version="1.0"?>
<?xml-stylesheet type="text/xsl" href="cfr.xsl"?>
<CFRGRANULE xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="CFRMergedXML.xsd">
  <FDSYS>
    <CFRTITLE>7</CFRTITLE>
    <CFRTITLETEXT>Agriculture</CFRTITLETEXT>
    <VOL>14</VOL>
    <DATE>1998-01-01</DATE>
    <ORIGINALDATE>1998-01-01</ORIGINALDATE>
    <COVERONLY>false</COVERONLY>
    <TITLE>Information to be provided to IRS on RRH transfers, voluntary conveyances, foreclosures, and 100% membership changes.</TITLE>
    <GRANULENUM>1965.92</GRANULENUM>
    <HEADING>Section 1965.92</HEADING>
    <ANCESTORS>
      <PARENT HEADING="" SEQ="5"/>
      <PARENT HEADING="" SEQ="4"/>
      <PARENT HEADING="SUBCHAPTER H" SEQ="3">PROGRAM REGULATIONS-Continued</PARENT>
      <PARENT HEADING="" SEQ="2">Exhibits to Subpart A</PARENT>
      <PARENT HEADING="PART 1965" SEQ="1">REAL PROPERTY</PARENT>
      <PARENT HEADING="Subpart B" SEQ="0">Security Servicing for Multiple Housing Loans</PARENT>
    </ANCESTORS>
  </FDSYS>
  <SECTION>
    <SECTNO>§ 1965.92</SECTNO>
    <SUBJECT>Information to be provided to IRS on RRH transfers, voluntary conveyances, foreclosures, and 100% membership changes.</SUBJECT>

    <P>State Offices are to provide information to the National Office for submission to IRS at their request on RRH transfers, voluntary conveyances and foreclosures that were finalized (the deed recorded) subsequent to January 22, 1985. In addition, information is to be provided on changes of membership <PRTPAGE P="443"/>interests that are covered under § 1965.63 of this subpart which result in a 100 percent change in the entity membership, such as, beneficial interests, partnership interests and stock transfers. Exhibit A to this subpart (available in any FmHA or its successor agency under Public Law 103-354 office) must be completed for each project affected with particular attention given to supplying the Employer Identification and/or the Social Security numbers of the parties involved. Field Offices should not contact the borrowers or transferees for information that is not otherwise available from the casefiles, except in the case of missing Taxpayer Identification numbers. Exhibit A available in any FmHA or its successor agency under Public Law 103-354 office will be prepared when the servicing action is completed and sent to the National Office within 30 days of the servicing action.</P>
    <CITA>[49 FR 49587, Dec. 21, 1984, as amended at 52 FR 24291, June 30, 1987; 58 FR 38930, July 21, 1993]</CITA>
  </SECTION>
</CFRGRANULE>
