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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 C. Election of Mark to Market for Marketable Stock |
| § 1296. Election of mark to market for marketable stock |
Amendments
1997—Pub. L. 105–34, title XI, § 1122(a),
Prior Provisions
A prior subpart C, consisting of sections 1296 and 1297 of this title, was redesignated subpart D consisting of sections 1297 and 1298.