26 USC Subtitle A, CHAPTER 1, Subchapter P, PART VI, Subpart B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter P-Capital Gains and LossesPART VI-TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIESSubpart B-Treatment of Qualified Electing Funds
Subpart B-Treatment of Qualified Electing Funds
Sec.
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.