Treatment of Qualified Electing Funds

  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
  8. Treatment of Qualified Electing Funds

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

Section
1293

Current taxation of income from qualified electing funds

Section
1294

Election to extend time for payment of tax on undistributed earnings

Section
1295

Qualified electing fund