CFR 26-1.1298-0T-2013
Internal revenue. Part1:Income taxes (continued). Section1.1298-0TT:Passive foreign investment company—table of contents (temporary).

Standard No.

CFR 26-1.1298-0T-2013

Release Date

2013

Published By

US-CFR-file

Latest

CFR 26-1.1298-0T-2013

Scope

This section lists the table of contents for § 1.1298–1T. § 1.1298–1T Section 1298(f) annual reporting requirements for United States persons that are shareholders of a passive foreign investment company (temporary). (a) Overview. (b) Requirement to file. (1) General rule. (2) Additional requirement to file for certain indirect shareholders. (i) General rule. (ii) Exception to indirect shareholder reporting for certain QEF inclusions and MTM inclusions

CFR 26-1.1298-0T-2013 history

• 2013 CFR 26-1.1298-0T-2013 Internal revenue. Part1:Income taxes (continued). Section1.1298-0TT:Passive foreign investment company—table of contents (temporary).