26 C.F.R. § 1.1293-0 Table of contents.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Special Rules for Determining Capital Gains and Losses
§ 1.1293-0 Table of contents.