26 USC Subtitle A, CHAPTER 1, Subchapter P, PART VI, Subpart C: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter P, PART VI, Subpart C: 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 COMPANIESSubpart C-General Provisions

Subpart C-General Provisions

Sec.
1296.
Passive foreign investment company.
1297.
Special rules.