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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter A - Income Tax |
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Part 1 - Income Taxes |
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Special Rules for Determining Capital Gains and Losses |
§ 1.1291-0T - Passive foreign investment company—table of contents (temporary).
Latest version.
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This section lists the table of contents for §§1.1291-1T and 1.1291-9T.
§1.1291-1T Taxation of United States persons that are shareholders of section 1291 funds (temporary).
(a) through (b)(2)(i) [Reserved]
(ii) Pedigreed QEF.
(b)(2)(iii) and (iv) [Reserved]
(v) Section 1291 fund.
(3) through (6) [Reserved]
(7) Shareholder.
(8) Indirect shareholder.
(i) In general.
(ii) Ownership through a corporation.
(A) Ownership through a non-PFIC foreign corporation.
(B) Ownership through a PFIC.
(C) Ownership through a domestic corporation.
(iii) Ownership through pass-through entities.
(A) Partnerships.
(B) S Corporations.
(C) Estates and nongrantor trusts.
(D) Grantor trusts.
(c) through (j) [Reserved]
(k) Effective/applicability dates.
§1.1291-9T Deemed dividend election (temporary).
(a) through (j)(2) [Reserved]
(3) Shareholder.
(k) Effective/applicability date.
[T.D. 9650, 78 FR 79607, Dec. 31, 2013]