SubPart D. General Provisions, Part VI. TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES, SubChapter P. Capital Gains and Losses, Chapter 1. NORMAL TAXES AND SURTAXES, SubTitle A. Income Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

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 D. General Provisions

§ 1297. Passive foreign investment company

§ 1298. Special rules

Amendments

1997—Pub. L. 105–34, title XI, § 1122(a), (d)(5), Aug. 5, 1997, 111 Stat. 972, 977, redesignated subpart C of this part as this subpart and amended table of sections generally, renumbering items 1296 and 1297 as 1297 and 1298, respectively.