... Sections 1.446-1(c)(1)(i) & (ii) and 1.451-2, and IRC Section 451. In the industry buy-down loans are also known as "teaser" or "seller assisted" loans. The liability ... Franchise Tax Board's internal procedure manuals does not reflect changes in law, regulations, notices, decisions, or administrative procedures that may have been adopted since the manual was ... Franchise Tax Board's internal procedure manuals does not reflect changes in law, regulations, notices, decisions, or administrative procedures that may have been adopted since the manual was...