2016 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter P - Capital Gains and Losses
Part VI - Treatment of Certain Passive Foreign Investment Companies
Subpart D - General Provisions
Table of Contents

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Table of Contents
Sec.
1297.Passive foreign investment company.
1298.Special rules.

        

Publication Title United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter P - Capital Gains and Losses
PART VI - TREATMENT OF CERTAIN PASSIVE FOREIGN INVESTMENT COMPANIES
Subpart D - General Provisions
- Table Of Contents
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
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