US Codex
U.S.C.
Legal Codes
United States Code
U.S.C.
Federal statutory law
Code of Federal Regulations
Coming soon
Federal administrative regulations
Notes
Notes
About
Privacy
MCP
…
/
United States Code
/
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 B — Treatment of Qualified Electing Funds
‹
Subpt. A
Interest on Tax Deferral
Subpt. C
Election of Mark to Market for Marketable Stock
›
Subpart B — Treatment of Qualified Electing Funds
Search Subpart B full text →
§1293
Current taxation of income from qualified electing funds
§1294
Election to extend time for payment of tax on undistributed earnings
§1295
Qualified electing fund
‹
Subpt. A
Interest on Tax Deferral
Subpt. C
Election of Mark to Market for Marketable Stock
›
Anchor to this provision
Add note
Incoming references
Copy permalink
Cite
Cite this provision
×
Format
Bluebook
ALWD
APA
MLA
Include provision text
Copy citation