§ 1.1293-0. Table of contents.
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/us/cfr/t26/s§ 1.1293-0·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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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- T.D. 8750
- T.D. 8870
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cites case law
§ 1.1293-0
Table of contents.
Treas. Dec.T.D. 8750
Treas. Dec.T.D. 8870
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