CFR 26-1.1291-0T-2013
Internal revenue. Part1:Income taxes (continued). Section1.1291-0T:Passive foreign investment company—table of contents (temporary).

Standard No.

CFR 26-1.1291-0T-2013

Release Date

2013

Published By

US-CFR-file

Latest

CFR 26-1.1291-0T-2013

Scope

This section lists the table of contents for §§ 1.1291–1T and 1.1291–9T. § 1.1291–1T Taxation of United States persons that are shareholders of section 1291 funds (temporary). (a) through (b)(2)(i) [Reserved] (ii) Pedigreed QEF. (b)(2)(iii) and (iv) [Reserved] (v) Section 1291 fund. (3) through (6) [Reserved] (7) Shareholder. (8) Indirect shareholder. (i) In general.

CFR 26-1.1291-0T-2013 history

• 2013 CFR 26-1.1291-0T-2013 Internal revenue. Part1:Income taxes (continued). Section1.1291-0T:Passive foreign investment company—table of contents (temporary).