Source: https://www.form8621.com/codes-and-regulations/
Timestamp: 2019-04-21 12:02:48+00:00

Document:
Full Internal Revenue Code §1291-1298 and US Treasury Regulations 1.1291-1 through 1.1298-3 represent the statutory treatment of passive foreign investment companies. Some regulations are still in the proposed mad temporary step of becoming law.
[Sec. 1291] INTEREST ON TAX DEFERRAL.
[Sec. 1293] CURRENT TAXATION OF INCOME FROM QUALIFIED ELECTING FUNDS.
[Sec. 1294] ELECTION TO EXTEND TIME FOR PAYMENT OF TAX ON UNDISTRIBUTED EARNINGS.
[Sec. 1295] QUALIFIED ELECTING FUND.
[Sec. 1296] ELECTION OF MARK TO MARKET FOR MARKETABLE STOCK.
[Sec. 1297] PASSIVE FOREIGN INVESTMENT COMPANY.
§ 1.1291-1. Taxation of U.S. persons that are shareholders of section 1291 funds.
§ 1.1291-1T. Taxation of United States persons that are shareholders of section 1291 funds (temporary).
Proposed Regulation § 1.1291-1. Taxation of U.S. persons that are shareholders of section 1291 funds.
Proposed Regulation § 1.1291-2. Taxation of distributions by section 1291 funds.
Proposed Regulation § 1.1291-3. Dispositions.
Proposed Regulation § 1.1291-4. The deferred tax amount.
Proposed Regulation § 1.1291-5. Coordination with the foreign tax credit rules.
Proposed Regulation § 1.1291-6. Nonrecognition transfers of stock of section 1291 funds.
Proposed Regulation § 1.1291-7. Section 1291(e) rules similar to section 1246.
§ 1.1291-9. Deemed dividend election.
§ 1.1291-10. Deemed sale election.
§ 1.1293-1. Current taxation of income from qualified electing funds.
Proposed Regulations § 1.1293-1. Current taxation of income from qualified electing funds.
Proposed Regulation § 1.1293-2. Special inclusion rules for special preferred QEF election.
§ 1.1295-1. Qualified electing funds.
Proposed Regulation § 1.1295-1. Qualified electing funds.
Proposed Regulation § 1.1295-2. Special preferred QEF election.
§ 1.1296-1. Mark to market election for marketable stock.
Proposed Amendments to Regulation § 1.1296-1. Mark to market election for marketable stock.
§ 1.1296-2. Definition of marketable stock.
§ 1.1297-3. Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a section 1297(e) PFIC.
§ 1.1298-3. Deemed sale or deemed dividend election by a U.S. person that is a shareholder of a former PFIC.

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