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    In taxbooks under points paid off in a refinance, the remainder goes to new loan if "same lender". However I cannot find information to support this statement. Did I miss reading something somewhere?

    #2
    Originally posted by TAX4US View Post
    In taxbooks under points paid off in a refinance, the remainder goes to new loan if "same lender". However I cannot find information to support this statement. Did I miss reading something somewhere?
    I think Noble 79 TC 751 requires that.

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      #3
      I don't know where the "official" rules are (Regulations, Revenue Procedures, etc.) but here it is in Publication 936:

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        #4
        Thank you. I just missed it. Issue solved.

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