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Foreign Assets Securitization Investment Trusts (FASITs/IRC 860H)

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

IRC 860H - A FASIT, is a financial asset securitization investment trust, a qualified arrangement that meets the requirements of IRC 860L(a)(1).

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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