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Chapter 290
Section 290.9743
Recent History
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290.9743 Election by FASIT.
An entity having a valid election as a financial asset securitization investment trust in effect for a taxable year under section 860L(a) of the Internal Revenue Code shall not be subject to the taxes imposed by this chapter, except the tax imposed under section 290.92.
HIST: 1997 c 231 art 6 s 20
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Revisor of Statutes