United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle A. Income Taxes |
Chapter 1. NORMAL TAXES AND SURTAXES |
SubChapter P. Capital Gains and Losses |
Part VI. TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES |
SubPart A. Interest on Tax Deferral |
§ 1291. Interest on tax deferral |