26 USC Subtitle A, CHAPTER 1, Subchapter P, PART VI: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter P, PART VI: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter P-Capital Gains and LossesPART VI-TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES
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PART VI-TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES

Subpart
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".