26 USC Subtitle A, CHAPTER 1, Subchapter M, PART V: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter M, PART V: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter M-Regulated Investment Companies and Real Estate Investment TrustsPART V-FINANCIAL ASSET SECURITIZATION INVESTMENT TRUSTS

PART V-FINANCIAL ASSET SECURITIZATION INVESTMENT TRUSTS

Sec.
860H.
Taxation of a FASIT; other general rules.
860I.
Gain recognition on contributions to a FASIT and in other cases.
860J.
Non-FASIT losses not to offset certain FASIT inclusions.
860K.
Treatment of transfers of high-yield interests to disqualified holders.
860L.
Definitions and other special rules.

        

Part Referred to in Other Sections

This part is referred to in section 382 of this title.