§1294. Election to extend time for payment of tax on undistributed earnings — Inbound Citations
26 U.S.C. § 1294
Cited by 2 provisions in release 119-102.
Citations to 26 U.S.C. § 1294 as a whole
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(i) The running of any period of limitations for collection of any amount of undistributed PFIC earnings tax liability (as defined in section 1294(b)) shall be suspended for the period of any extension of time under section 1294 for payment of such amount.
Citations to §1294(b)
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(i) The running of any period of limitations for collection of any amount of undistributed PFIC earnings tax liability (as defined in section 1294(b)) shall be suspended for the period of any extension of time under section 1294 for payment of such amount.