§ 860H to 860L. Repealed. Pub. L. 108–357, title VIII, § 835(a), Oct. 22, 2004, 118 Stat. 1593]
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Pub. L. 108–357, title VIII, § 835(a) , Oct. 22, 2004 , 118 Stat. 1593 ] Section 860H, added Pub. L. 104–188, title I, § 1621(a) , Aug. 20, 1996 , 110 Stat. 1858 , set forth general rules relating to taxation of a FASIT. Section 860I, added Pub. L. 104–188, title I, § 1621(a) , Aug. 20, 1996 , 110 Stat. 1859 , related to gain recognition on contributions to a FASIT and in other cases. Section 860J, added Pub. L. 104–188, title I, § 1621(a) , Aug. 20, 1996 , 110 Stat. 1860 , prohibited offset of certain FASIT inclusions by non-FASIT losses.
Section 860K, added Pub. L. 104–188, title I, § 1621(a) , Aug. 20, 1996 , 110 Stat. 1861 , related to treatment of transfers of high-yield interests to disqualified holders. Section 860L, added Pub. L. 104–188, title I, § 1621(a) , Aug. 20, 1996 , 110 Stat. 1862 ; amended Pub. L. 105–34, title XVI, § 1601(f)(6) , Aug. 5, 1997 , 111 Stat. 1091 , defined terms and set forth special rules relating to FASITs.
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- Pub. L. 108-357
- 118 Stat. 1593
- Pub. L. 104-188
- 110 Stat. 1858
- 110 Stat. 1859
- 110 Stat. 1860
- 110 Stat. 1861
- 110 Stat. 1862
- Pub. L. 105-34
- 111 Stat. 1091
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§ 860H to 860L
Repealed. Pub. L. 108–357, title VIII, § 835(a), Oct. 22, 2004, 118 Stat. 1593]
Pub. L.Pub. L. 108-357
Stat.118 Stat. 1593
Pub. L.Pub. L. 104-188
Stat.110 Stat. 1858
Stat.110 Stat. 1859
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