---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schP/ptVI"
level: "part"
label: "Part VI"
heading: "Treatment of Certain Passive Foreign Investment Companies"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schP-ptVI"
sections_count: 7
---

# Part VI — Treatment of Certain Passive Foreign Investment Companies

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter P — Capital Gains and Losses

## Contents

- [Subpart A — Interest on Tax Deferral](/usc/26/stA-ch1-schP-ptVI-sptA.md)
- [Subpart B — Treatment of Qualified Electing Funds](/usc/26/stA-ch1-schP-ptVI-sptB.md)
- [Subpart C — Election of Mark to Market for Marketable Stock](/usc/26/stA-ch1-schP-ptVI-sptC.md)
- [Subpart D — General Provisions](/usc/26/stA-ch1-schP-ptVI-sptD.md)