residence, as determined and adjusted annually under section 302(b)(2) of the Federal National Mortgage Association Charter Act ( 12 U.S.C. 1717(b)(2) ) and section 305(a)(2) of the Federal Home Loan Mortgage Corporation Act ( 12 U.S.C. 1454(a)(2) ). (3) Treatment of mortgage insurance premiums Rules similar to the rules of section 163(h)(3)(E) shall apply. (4) Cooperative housing corporations