26 U.S. Code § 860H to 860L - Repealed.

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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.
Effective Date of Repeal

Repeal effective Jan. 1, 2005, with exception for any FASIT in existence on Oct. 22, 2004, to the extent that regular interests issued by the FASIT before such date continue to remain outstanding in accordance with the original terms of issuance, see section 835(c) ofPub. L. 108–357, set out as an Effective Date of 2004 Amendments note under section 56 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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