Part V · REPEALED]
Contents (5)
- Section 860H860H to 860L. Repealed. Pub. L. 108357, title VIII, 835(a), Oct. 22, 2004, 118 Stat. 1593]
- Section 860IGain recognition on contributions to a FASIT and in other cases
- Section 860JNon-FASIT losses not to offset certain FASIT inclusions
- Section 860KTreatment of transfers of high-yield interests to disqualified holders
- Section 860LDefinitions and other special rules