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United States Code
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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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Pt. V
Special Rules for Bonds and Other Debt Instruments
Part VI — Treatment of Certain Passive Foreign Investment Companies
Search Part VI full text →
Subpt. A
Interest on Tax Deferral
§1291
Subpt. B
Treatment of Qualified Electing Funds
§§1293 to 1295
Subpt. C
Election of Mark to Market for Marketable Stock
§1296
Subpt. D
General Provisions
§§1297 to 1298
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Pt. V
Special Rules for Bonds and Other Debt Instruments
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