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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 C — Election of Mark to Market for Marketable Stock
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Subpt. B
Treatment of Qualified Electing Funds
Subpt. D
General Provisions
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Subpart C — Election of Mark to Market for Marketable Stock
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§1296
Election of mark to market for marketable stock
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Subpt. B
Treatment of Qualified Electing Funds
Subpt. D
General Provisions
›
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