Pub. L. 104–188, title I, § 1621(a)110 Stat. 1858Section 860H, added , , , set forth general rules relating to taxation of a FASIT.
Pub. L. 104–188, title I, § 1621(a)110 Stat. 1859Section 860I, added , , , related to gain recognition on contributions to a FASIT and in other cases.
Pub. L. 104–188, title I, § 1621(a)110 Stat. 1860Section 860J, added , , , prohibited offset of certain FASIT inclusions by non-FASIT losses.
Pub. L. 104–188, title I, § 1621(a)110 Stat. 1861Section 860K, added , , , related to treatment of transfers of high-yield interests to disqualified holders.
Pub. L. 104–188, title I, § 1621(a)110 Stat. 1862Pub. L. 105–34, title XVI, § 1601(f)(6)111 Stat. 1091Section 860L, added , , ; amended , , , defined terms and set forth special rules relating to FASITs.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 835(c) of Pub. L. 108–357section 56 of this titleRepeal effective , with exception for any FASIT in existence on , 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 , set out as an Effective Date of 2004 Amendments note under .