FS Credit Opportunities Corp. v. Saba Capital Master Fund, Ltd. · ¶65

Therefore, while the majority proceeds as if Section 47(b) arrived in the U. S. Code vacuum-sealed and devoid of any background, the correct interpretation of Section 47(b) must account for TAMA. Viewed in context, the critical question is whether Congress intended to reject TAMA’s holding when it undertook to amend the statute after that case was decided.

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