26 C.F.R. § 1.1294-0 Table of contents.
Title 26 - Internal Revenue
This section contains a listing of the headings for §1.1294–1T.
§1.1294–1T Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund. (a) Purpose and scope. (b) Election to extend time for payment of tax. (1) In general. (2) Exception. (3) Undistributed earnings. (i) In general. (ii) Effect of loan, pledge or guarantee. (c) Time for making the election. (1) In general. (2) Exception. (d) Manner of making the election. (1) In general. (2) Information to be included in the election. (e) Termination of the extension. (f) Undistributed PFIC earnings tax liability. (g) Authority to require a bond. (h) Annual reporting requirement. [T.D. 8750, 63 FR 13, Jan. 2, 1998]
Title 26: Internal Revenue
PART 1—INCOME TAXES
Special Rules for Determining Capital Gains and Losses
§ 1.1294-0 Table of contents.
