### Question
Can you define what mortgage credit certificate means?


### Answer
**Mortgage credit certificate** is defined as the following in *26 U.S.C. § 6709*:

> given to such term by section 25(c).

#### Citation:
  - *26 U.S.C. § 6709*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 68-ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES > Subchapter B-Assessable Penalties > PART I-GENERAL PROVISIONS**

