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PART VI⁠—TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES — Front Matter

Chap.Sec.
A.Interest on tax deferral.
B.Treatment of qualified electing funds.
C.Election of mark to market for marketable stock.
D.General provisions.

Editorial Notes

Amendments

1997⁠—Pub. L. 105–34, title XI, § 1122(d)(6), Aug. 5, 1997, 111 Stat. 977, added items for subparts C and D and struck out former item for subpart C “General provisions”.