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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter P. Capital Gains and Losses |
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Part VI. TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES |
SubPart A. Interest on Tax Deferral |
§ 1291. Interest on tax deferral |
SubPart B. Treatment of Qualified Electing Funds |
§ 1293. Current taxation of income from qualified electing funds |
§ 1294. Election to extend time for payment of tax on undistributed earnings |
§ 1295. Qualified electing fund |
SubPart C. Election of Mark to Market for Marketable Stock |
§ 1296. Election of mark to market for marketable stock |
SubPart D. General Provisions |
§ 1297. Passive foreign investment company |
§ 1298. Special rules |
Amendments
1997—Pub. L. 105–34, title XI, § 1122(d)(6),