There Is a Newer Version of the U.S. Code
2002 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter M - Regulated Investment Companies and Real Estate Investment Trusts
PART V - FINANCIAL ASSET SECURITIZATION INVESTMENT TRUSTS
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| Publication Title | United States Code, 2000 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter M - Regulated Investment Companies and Real Estate Investment Trusts PART V - FINANCIAL ASSET SECURITIZATION INVESTMENT TRUSTS |
| Contains | sections 860H to 860L |
| Date | 2002 |
| Laws in Effect as of Date | January 6, 2003 |
| Positive Law | No |
| Disposition | standard |
- Sec. 860H - Taxation of a FASIT; other general rules
- Sec. 860I - Gain recognition on contributions to a FASIT and in other cases
- Sec. 860J - Non-FASIT losses not to offset certain FASIT inclusions
- Sec. 860K - Treatment of transfers of high-yield interests to disqualified holders
- Sec. 860L - Definitions and other special rules
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