United States Code · Part

Part VI — Treatment Of Certain Passive Foreign Investment Companies

26 U.S.C. pt. ptVI

• § 1291 Interest On Tax Deferral
• § 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
• § 1296 Election Of Mark To Market For Marketable Stock
• § 1297 Passive Foreign Investment Company
• § 1298 Special Rules