26 C.F.R. § 1.1293-0   Table of contents.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
Special Rules for Determining Capital Gains and Losses

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§ 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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