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► 26 U.S.C. § 860H 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 860H
Repealed. Pub. L. 108-357, title VIII, §835(a), Oct. 22, 2004, 118 Stat. 1593
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-4809C5
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter M - Regulated Investment Companies and Real Estate Investment Trusts PART V - REPEALED Secs. 860H to 860L - Repealed. Pub. L. 108-357, title VIII, §835(a), Oct. 22, 2004, 118 Stat. 1593 From the U.S. Government Publishing Office, www.gpo.gov

[§§860H to 860L. Repealed. 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.

Statutory Notes and Related Subsidiaries

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) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendments note under section 56 of this title.

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The statutory text of 26 U.S.C. § 860H is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 860G 26 U.S.C. § 861 →
Chapter 1 — NORMAL TAXES AND SURTAXES
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26 U.S.C.
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26 U.S.C. § 860H
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Chapter
1 — NORMAL TAXES AND SURTAXES
Title
Internal Revenue Code
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Federal
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OM-USC26-SEC-4809C5
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Internal Revenue Code — 26 U.S.C. § 860H