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TREASURY REGULATIONS


Index  » Subchapter A  » Reg. 1.1293-0

Reg. 1.1293-0
Table of contents

January 14, 2024


§ 1.1291-10 « Browse » § 1.1293-1

See related I.R.C. 1293

Treas. Reg. § 1.1293-0.  Table of contents

This section contains a listing of the headings for § 1.1293-1.

§ 1.1293-1 Current inclusion of income of qualified electing funds.

(a) In general. [Reserved]

(1) Other rules. [Reserved]

(2) Net capital gain defined.

(i) In general.

(ii) Effective date.

(b) Other rules. [Reserved]

(c) Application of rules of inclusion with respect to stock held by a pass through entity.

(1) In general.

(2) QEF stock transferred to a pass through entity.

(i) Pass through entity makes a section 1295 election.

(ii) Pass through entity does not make a section 1295 election.

(3) Effective date.


[T.D. 8750, 63 FR 13, Jan. 2, 1998, as amended by T.D. 8870, 65 FR 16319, Mar. 28, 2000]
 

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