A national bank otherwise Federal discounts association could possibly get participate in an effective income tax guarantee finance transaction pursuant so you can a dozen You

A national bank otherwise Federal discounts association could possibly get participate in an effective income tax guarantee finance transaction pursuant so you can a dozen You A taxation guarantee funds transaction is the practical equivalent of a mortgage if: ( a good ) Taxation security funds deals. S.C. 24(Seventh) and you will 1464 on condition that the transaction ‘s the …