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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 |
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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 |