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  • Sec.  860H. Taxation of a FASIT; other general rules.
  • Sec.  860I. Gain recognition on contributions to a FASIT and in other cases.
  • Sec.  860J. Non-FASIT losses not to offset certain FASIT inclusions.
  • Sec.  860K. Treatment of transfers of high-yield interests to disqualified holders.
  • Sec.  860L. Definitions and other special rules.
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(Last updated May 8, 2002)