TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Capital Gains and Losses
  7. TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES

Checkout our iOS App for a better way to browser and research.

Section
1291

Interest on tax deferral

Subpart
A

Interest on Tax Deferral

Section
1293

Current taxation of income from qualified electing funds

Subpart
B

Treatment of Qualified Electing Funds

Section
1296

Election of mark to market for marketable stock

Subpart
C

Election of Mark to Market for Marketable Stock

Section
1297

Passive foreign investment company

Subpart
D

General Provisions