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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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Subpart A — Interest on Tax Deferral
Subpt. B
Treatment of Qualified Electing Funds
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Subpart A — Interest on Tax Deferral
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§1291
Interest on tax deferral
Subpt. B
Treatment of Qualified Electing Funds
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