Part VI – Treatment of Certain Passive Foreign Investment Companies

Treatment of Certain Passive Foreign Investment Companies

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter P > Part VI

Details

• Reference: Part VI
• Legend: Treatment of Certain Passive Foreign Investment Companies
• USCode Year: 2013

Provision Content

Amendments

1997—Pub. L. 105–34, title XI, §1122(d)(6), Aug. 5, 1997, 111 Stat. 977, added items for subparts C and D and struck out former item for subpart C General provisions.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-1282 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-1282, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-1278 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-1278, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

26-U.S.C.-1277 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-1277, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-854 in the Legal Encyclopedia: Investment

In this entry about 26-U.S.C.-854, find legal reference material, bibliographies and premiere content related to investment in the American Encyclopedia of Law, presenting a comprehensive view of the United States investment-specific issues, written by authorities in the field.

26-U.S.C.-1274A in the Legal Encyclopedia: Capital Gains

In this entry about 26-U.S.C.-1274A, find legal reference material, bibliographies and premiere content related to capital gains in the American Encyclopedia of Law, presenting a comprehensive view of the United States capital gains-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter P/Part VI/Subpart A – Interest On Tax Deferral
• Title 26/Subtitle A/Chapter 1/Subchapter P/Part VI/Subpart B – Treatment of Qualified Electing Funds
• Title 26/Subtitle A/Chapter 1/Subchapter P/Part VI/Subpart C – Election of Mark To Market For Marketable Stock
• Title 26/Subtitle A/Chapter 1/Subchapter P/Part VI/Subpart D – General Provisions