There Is a Newer Version
of
the U.S. Code
2003 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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- 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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